TMI Blog2003 (3) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... the letter and pass orders, in view of the contentions raised by both the counsels appearing for the parties and particularly the counsel appearing for the respondents, it is necessary to delve into the matter in some detail. 3. The petitioner had earlier filed W.P.No.35465 of 2002 for issuing a Writ of Mandamus directing the respondent to issue C forms as per the various letters of request. The said writ petition was disposed of on 13.9.2002 with a direction to the respondent to consider the representations and to take appropriate action in accordance with law within one week from the date of receipt of the order. Thereafter on 18.9.2002, the petitioner requested the first respondent to pass orders within one week and to issue at least ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 840 of 1971, a Division Bench of this Court by order dated 27.4.1971 observed as follows :- There is no provision in the Act which authorised the Commercial Tax Officer to refuse to provide the assessee with C forms. If the assessee misused the C form, that will be punishable under section 10 of the Central Act. Beyond that, it had no effect, not even in tax. The Commercial Tax Officer was not constituted as a policeman to regulate and conduct the assessee along with virtuous path. If the assessee had registered himself under the provisions of the Central Act, he was, as a matter of right, entitled to get C forms from the officer, who had no authority to refuse the same. . . . 6. The aforesaid decision was followed in the subsequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . . in my view, the petitioners are entitled to have themselves registered as dealers under section 7(2) and consequently are entitled to the supply of C forms for use in their purchase of goods in the course of inter-State sale or trade or commerce at the concessional rate. The further question whether the goods have been rightly purchased for any one of the approved and permitted purposes and whether there was sufficient compliance or non-compliance or violation of the terms of the registration certificate or as to whether the C forms issued have been misused by the registered dealer shall be considered only at the subsequent and appropriate stage and in accordance with section 10-A of the Central Sales Tax Act and it would be not only p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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