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2019 (7) TMI 1967 - HC - VAT and Sales TaxValidity of notification dated 13th December 2018 issued by the Commissioner of Value Added Tax (CVAT) under Rule 5 (13) of the Central Sales Tax (Delhi) Rules, 2005 - “C‟ Form issued by M/s. Mahaveer Traders in favour of the present Petitioner, declared obsolete and invalid for all purposes, with effect from the date of issuance of such forms. Whether there was any justification for the CVAT in New Delhi to retrospectively declare the “C‟ Form which had already been acted upon by the authority in Jammu and Kashmir as “obsolete”? HELD THAT:- A collective reading of sub-rules 5 (13) and 5 (14) of the CST Delhi Rules makes it clear that once the form that has been issued is utilized, the question of subsequently declaring such used forms as obsolete would not arise. Rule 5 (14) makes the requirement of surrender of the “unused forms‟ of the series design or colour that have been rendered obsolete clear and provides that only for such unused forms would new forms be issued. It is, therefore, plain that the rules do not permit the CVAT to declare forms that have already been issued and acted upon as obsolete. The impugned notification 13th December, 2018 issued by the CVAT is hereby quashed - Petition allowed.
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