Issue of declaration form C under the Central Sales Tax Act, ...
VAT and Sales Tax
September 8, 2014
Issue of declaration form C under the Central Sales Tax Act, 1956 - withholding of issue of C form - Question was not merely of performance and non-performance of contractual obligations affecting the civil/contractual rights of the parties but also of liability to pay tax which was statutory exaction and therefore, the writ court, cannot shut its eyes and refuse to interfere - HC
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