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2016 (6) TMI 504 - HC - VAT and Sales TaxNon-production of 'C'-Forms - Demanding a higher rate of tax under the CST Act, 1956 due to the non production of 'C' Forms - Dealers were refused to issue 'C' Forms in the Union Territory of Puducherry - Held that:- Once it is found that the Prescribed Authority is the Authority of the State Government and once it is found that under Section 13(4)(e), a power is conferred upon the State Government to make rules prescribing the conditions, subject to which, a declaration under Section 8(4) could be obtained, it is futile to contend that one cannot look beyond Section 8(1) of the Act. The entitlement of a person to a C-Declaration Form cannot be determined solely on the basis of the provisions of Sub-Sections (1) and (4) of Section 8. The entire scheme of the Act, including the provisions of Section 9(2) and Section 13(4)(e) have to be looked into. The availability of different modes for the recovery of a tax due, is actually for the benefit of the State and not intended to benefit the assessee. Neither the assessee,nor the person to whom the assessee owes an obligation, can dictate to the State, the mode of recovery to be chosen by them. The power available to the State for the cancellation of the registration of a defaulting dealer, is actually in addition to the several modes of recovery available to the State. After all, the cancellation of registration does not result in the automatic recovery of tax due. The recourse to the revenue recovery proceedings may or may not yield the desired result, since it would depend upon whether the dealer has sufficient resources or not. There is also no impediment in law for the simultaneous adoption of more than one method of recovery. The appellants and petitioners are not entitled to the reliefs prayed for. Hence, the writ appeals and writ petitions are dismissed - Decided against the petitioners / assessee.
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