Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2023 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 245 - TELANGANA HIGH COURTSeeking issuance of C-declaration forms - Grievance of the petitioner is that despite payment of taxes on regular basis and there being no arrear tax due, respondents did not issue the ‘C’ declaration forms - HELD THAT:- The explanation given by respondent No.1 is not adequate to deny ‘C’ forms to the petitioner. There is no allegation of short deposit of any taxes by the petitioner or suppression/misstatement of goods while availing concessional rate of tax. The issue raised in the writ petition is no longer res integra. A Division Bench of this Court in AP GAS POWER CORPORATION LTD. VERSUS ASSISTANT COMMERCIAL TAX OFFICER AND OTHERS [1997 (9) TMI 575 - ANDHRA PRADESH HIGH COURT] has held that at the stage of issuance of ‘C’ declaration form, the notified authority is not required to conduct an enquiry into the nature of the transaction as to whether the petitioner needs the forms for use in the course of inter-state trade or for avoidance of payment of tax which he would be liable to pay. The authorities will, however, be at liberty to make such an enquiry as it is necessary to see whether the ‘C’ forms have been properly issued and if not what is the liability of the parties under the erstwhile Andhra Pradesh General Sales Tax Act, 1957, or the Central Sales Tax Act, 1956, as the case may be. The aforesaid decision of this Court has been followed by various High Courts. Recently, the High Court of Jharkhand in M/S TATA STEEL LIMITED VERSUS THE STATE OF JHARKHAND, JOINT COMMISSIONER OF COMMERCIAL TAXES (I.T.) , JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMINISTRATION) , DEPUTY COMMISSIONER OF COMMERCIAL TAXES AND ASSISTANT COMMISSIONER OF COMMERCIAL TAXES [2019 (1) TMI 894 - JHARKHAND HIGH COURT] has held that once a dealer satisfies the conditions that he is a registered dealer authorised to purchase goods mentioned in the certificate of registration and charges for obtaining ‘C’ forms have been paid, the authorities are bound to issue him the ‘C’ forms. Petition disposed off.
|