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2019 (8) TMI 948 - HC - VAT and Sales TaxRefusal to issue necessary C-Form under Section 8 of the CST Act, 1956 - purchase of high speed diesel from outside the State of Maharashtra for use in machinery, which in turn is used for mining - grievance of the Petitioner is that there is no authority with Respondent No.3 or any officer of the State Tax under the CST Act to reject the application for C-Form filed by a dealer - HELD THAT:- If the mere declaration by a Petitioner that he is carrying out mining activities is prima facie not found to be acceptable, then it is not necessary for the Sales Tax Authorities to first issue C-Form and then start an inquiry - In such circumstances, it would inquire into the correctness of the Petitioner’s claim, however, the same should be done expeditiously as delay in issuing C-Form lead to increase in costs for the Petitioner. It is, in these circumstances, that it would be appropriate that Respondent No.3 would hear the Petitioner before taking view on the eligibility of the Petitioner for the C-Form as claimed by them. Petition disposed off.
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