9911796707
TMI Blog1997 (8) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... nd sale of chemicals and stands duly registered under the Karnataka Sales Tax Act, 1957 as well as the Central Sales Tax Act, 1956. In the course of its business it purchases materials like mono chloro benzene, nitric acid, sulphuric acid, H.S.D., etc., besides other materials like HDPE bags and empty barrels. In connection with these purchases, the petitioner requires "C" forms for which the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate authority despite which the petitioner has not remitted the amount of tax due from it. It is urged that default on the part of the petitioner in making the payment of amount of tax validly assessed against it disentitles it from claiming the issue of "C" forms from the respondents. I, however, find no substance in the defence set up by the respondent. The provisions of section 8, sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s difficult to see how the prescribed authority can decline to issue the forms only because there is some default on the part of the dealer in making the payment of tax determined against it. That is especially so when the provisions of the Karnataka Entry Tax Act under which the amount of tax has been determined against the petitioner, provides an effective machinery for recovery of any such amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 8(4) of the Entry Tax Act. If the Legislature really intended to provide withholding of "C" forms to a dealer as one of the modes for coercing him to make the payment of tax amount held recoverable, nothing prevented it from prescribing that also as one of the permissible modes for recovery. Since however section 8(4) of the Entry Tax Act does not sanction the method adopted by the prescr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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