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2018 (2) TMI 1479 - HC - VAT and Sales TaxMaintainability of petition - Issuance of Statutory C Forms - CST Act, 1956 - interstate purchases and transit sales under Section 6(2) - denial of exemption granted for transit sales under Section 6(2) on the ground that the petitioner has not filed the Statutory Forms C/E1 in support of such exemption claimed - Held that: - It may not be necessary for this Court to delve on this issue any further on account of the factual turn of events which have taken place during the pendency of the writ petition. Assuming if the amendment to the prayer as sought for by the petitioner is to be considered and granted, then it would be in direct conflict to order passed by the respondent rejecting the representation made by the second respondent to issue Form C declaration as such request made by the second respondent has been rejected by the first respondent vide order dated 29.11.2017 and communicated to the second respondent. As long as the order remains in tact, the question of considering the prayer for an amended relief does not arise, that too, at the instance of the writ petitioner. Neither the prayer as sought for by the petitioner can be granted nor the amendment sought for can be permitted - petition dismissed.
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