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2008 (8) TMI 813 - HC - VAT and Sales TaxRefusal to issue declaration forms "C" - dealer failed to pay entry tax on the goods purchased from outside State - Held that:- The action of the authority should be fair and transparent. Needless to say that action of the authority should not be such that it will hamper the free-flow of the inter-State trade. When exercising power under rule 6 of the CST (O) Rules in the matter of issuing "C" form it would not be appropriate for the authority to delve into the aspect whether entry tax is payable on the goods brought from outside the State. The authorities are not competent to cancel the registration certificate of the petitioner. However, order-sheet entry dated May 21, 2008 reveals that the STO has made enquiry into the business premises of the petitioner and noted that the major goods dealt with by the dealer are manufactured inside the State of Orissa whereas the dealer's stand is that the goods dealt with by it are neither produced nor manufactured inside the State. These are purely disputed questions of fact. Such factual disputed questions cannot be adjudicated by this court in exercise of its writ jurisdiction. Hence, the Revenue authorities may proceed with the assessment after affording reasonable opportunity of hearing to the petitioner and confronting it with the materials collected against it that the goods dealt with by it are manufactured in the State of Orissa. The petitioner shall also have right to adduce evidence in support of its contention that goods dealt with by him are neither produced nor manufactured inside the State of Orissa. However, it is made clear that the Revenue authorities, in the circumstances of the case, cannot suspend the registration certificate of the petitioner. Applications of the petitioner for supply of declaration in forms "C" be considered and dispose of in accordance with law without any delay.
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