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2014 (3) TMI 1059 - HC - VAT and Sales TaxBlocking access to the website for issue of statutory ‘C’ declaration forms online - Indisputably, interstate transactions covered by a certificate in Form-C, issued under Rule 9 of the Central Sales Tax Rules, 1957, entitles the assessee to claim confessional rate of tax. The petitioner, therefore, applied for ‘C’ declaration forms to certify the sales under which they purchased from various suppliers. If ‘C’ declaration forms are not issued, they shall be liable to pay tax without availing concession. The question, therefore, is when a purchaser is in arrears of tax to the State of Andhra Pradesh, can he be denied the ‘C’ declaration forms to enable the dealer to certify the sales? The issue appears to be no more res integra. Held that:- The learned Special Government Pleader has not brought to our notice any provision in the VAT Act or the C.S.T. Act, 1956, which empowers denial of ‘C’ declaration forms to the petitioner. Thus, in view of the principles laid down by this Court in the decision cited supra, the writ petition is allowed directing the respondents to supply the ‘C’ form declarations. However, this order does not preclude the respondents from initiating appropriate proceedings for recovery of tax arrears, if any. - Decided in favor of petitioner.
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