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2019 (2) TMI 927 - HC - VAT and Sales TaxIssuance of outstanding C-Form declarations - CST Act, 1956 - inter-State purchases - benefit of concessional rate of tax on inter-State sales - Held that:- In the details required to be stated by the dealer, it is required to state the registration certificate number which covers the purchase of such goods. Therefore, for the purpose of filling a declaration in Form-C, the person concerned is required to have a registration certificate at the time of purchase of goods. Sub-section (4) of section 8 of the Act provides that the provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority. In the present case, the petitioner being a registered dealer is required to supply C-Form to the selling dealer. Therefore, the petitioner seeks issuance of Form-C in respect of the purchases made during the period when the first petitioner had a registration certificate, that is, prior to 1.9.2016. In the opinion of this court, if the first petitioner meets with the requirements of section 8 read with rule 12 of the rules, it is entitled to be issued Form-C in respect of the inter- State purchases made by it. Besides, Form-C is issued under the Central Sales Tax Act and in the absence of any dues under that Act being outstanding, it is not permissible for the respondents to refuse to issue Form-Cs on the ground that tax under other enactments is outstanding. In fact even if there were outstanding dues under the Central Sales Tax Act, it would not be permissible for the respondents to refuse to issue Form-Cs, if the requirements of section 8 of the Act are satisfied. Thus, in the absence of any statutory bar operating against issuance of Form-C to a dealer in respect of the purchases made during the period when he was registered on the ground that his registration is subsequently cancelled, it is not legally permissible for the respondents to deny issuance of C-Forms to him. The respondents are directed to forthwith and not later than two weeks from the date of receipt of this judgment, issue the outstanding C-Form declarations under the Central Sales Tax Act to the petitioner in respect of the purchases made by it during the period when it was registered - petition allowed - decided in favor of petitioner.
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