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2016 (4) TMI 405 - HC - VAT and Sales TaxDenial of C Forms for the years 2002-03 and 2003-04 - Whether the transfer of right to use equipment under the impugned transaction was not an interstate sale even though the goods moved from Maharashtra to Delhi and whether the only pre-condition for issuance of C-Form is that the buyer is a registered dealer and the goods are mentioned in his registration certificate as required for use in electricity generation and distribution - AT concluded that since the situs of the sale was Delhi and the agreement transferring the right to use the equipment was executed at New Delhi between RASL and DVB, the said transaction could not be said to be an inter-state sale - Held that:- the lease agreement entered into between RASL and DVB has occasioned the movement of goods from Maharashtra to Delhi. The said transaction is deemed to be an inter-state sale within the meaning of that expression in Section 3 (a) of the CST Act. As the appellant is a registered dealer and the goods in question find mention in the registration certificate as required for the use in the electricity generation and distribution. Consequently, there was no valid ground to deny the Appellant C Forms in relation to the lease transactions undertaken with RASL during the years 2002-03 and 2003-04. Therefore, the VAT Officer is directed to issue C Forms as requested by the Appellant for the transactions of the years 2002-03 and 2003-04. - Appeal disposed of
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