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2015 (3) TMI 299 - HC - VAT and Sales TaxConcessional rate of tax under the Central Sales Tax Act - Based on the agreement entered by the petitioner with various parties it is alleged that the goods were supplied on concessional rate of tax but the respondents failed to issue Form-C. Due to the non-supply of Form-C by the private respondents the petitioner could not submit Form-C to the tax department. Accordingly the Assessing Officer passed assessment order levying the general rate of tax applicable on the sale made by the petitioner - Held that - There is an agreement between the petitioner and the private respondents for supply of goods on certain terms and conditions. The Sales Tax Department is not party to this agreement nor is privy with any assurances that might have been exchanged inter se between the petitioner and the respondents. Form-C is obtained by the purchasing dealer from his assessing authority upon due verification and genuineness being shown and if for any reason Form-C is not forwarded by the purchasing dealer to the selling dealer then the only recourse available is to file a suit for recovery against the Sales Tax Department from purchasing dealer or arbitration clause under the agreement. We are accordingly of the opinion that no mandamus could be issued to the private respondents for issuance of Form-C. - Decided against Assessee.
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