TMI Blog2023 (1) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... ICER AND OTHERS [ 1997 (9) TMI 575 - ANDHRA PRADESH HIGH COURT] has held that at the stage of issuance of C declaration form, the notified authority is not required to conduct an enquiry into the nature of the transaction as to whether the petitioner needs the forms for use in the course of inter-state trade or for avoidance of payment of tax which he would be liable to pay. The authorities will, however, be at liberty to make such an enquiry as it is necessary to see whether the C forms have been properly issued and if not what is the liability of the parties under the erstwhile Andhra Pradesh General Sales Tax Act, 1957, or the Central Sales Tax Act, 1956, as the case may be. The aforesaid decision of this Court has been follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of Rule 12 of the Central Sales Tax (R T) Rules, 1957 and Rule 9 of the Central Sales Tax (Telangana) Rules, 1957 forthwith within certain specified time; and ii) direct the respondent authorities to pay the costs of this petition; and iii) pass such other order or orders as are deemed fit and proper in the facts and circumstances of the case and do justice. 3. Thus, sum and substance of petitioner s prayer is issuance of 17 C forms in terms of sub-sections (3) and (4) of Section 8 of the Central Sales Tax Act, 1956, and subrules (1) and (6) of Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957. 4. Petitioner is a limited company registered under the provisions of the Companies Act, 1956. It carries on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to obtain instructions as to why C forms were not being issued to the petitioner though according to the petitioner there are no arrears and it has been filing regular returns under the statute. 7. Respondent No.1 has filed counter affidavit through Mr. V.Srinivasa Reddy, Joint Commissioner (ST), Hyderabad Rural Division. It is submitted that till issuance of circular by the Commissioner of Commercial Taxes dated 17.08.2020, facility to obtain the C forms from the portal was open and it was accessible to every dealer. Writ petitioner did not choose to issue the C forms to their inter-state sellers. By the circular dated 17.08.2020, it is stated that sufficient caution has to be exercised in allowing the dealer to obtain the C fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be liable to pay. The authorities will, however, be at liberty to make such an enquiry as it is necessary to see whether the C forms have been properly issued and if not what is the liability of the parties under the erstwhile Andhra Pradesh General Sales Tax Act, 1957, or the Central Sales Tax Act, 1956, as the case may be. Such an enquiry need not be made at the stage of issuance of C form. All that is required to be examined at that stage as contemplated under Rule 9 of the Central Sales Tax (Registration and Turnover) Rules, 1957, is whether the person who had applied for C form is a registered dealer; whether the goods in respect of which C form is used are included in the certificate of registration; and whether such a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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