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2013 (7) TMI 511 - HC - VAT and Sales TaxApplication for grant of Form-C rejected - Held that:- The prescribed authority is the authority in the state of Rajasthan where the petitioner had bought the goods & no such application was filed by the consignor before the prescribed authority in Rajasthan. Therefore, the prayer of the petitioner for a direction upon the authorities in the State of West Bengal for the grant of Declaration Form-C cannot be allowed. Thus the prayer of the petitioner, being the consignee, for condoning the delay and/or for grant of C-Form cannot be acceded to.
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