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Issues: Whether a contractor executing works contract is a dealer entitled to receive delivery notes and C forms, and whether non-payment of tax for previous years can justify withholding those documents.
Analysis: The constitutional amendment inserting Article 366(29-A) enlarged the concept of sale to include transfer of property in goods involved in execution of a works contract. The Kerala General Sales Tax Act, 1963 was correspondingly amended so that a person executing works contract is a dealer and the transfer involved is a sale. On that basis, delivery notes are statutory documents to be issued by the assessing authority when demanded by a dealer, and the authority has no power to insist that the dealer prepare them himself. As to C forms, once a dealer is registered under the Central Sales Tax Act, 1956 and is entitled to purchase the specified goods, the prescribed authority must issue the forms. The Court further held that payment of tax and issuance of delivery notes or C forms are separate statutory obligations, and arrears of tax do not furnish a legal ground for withholding those documents. The authority may act within the statutory framework, but cannot deny the forms merely to compel payment of past dues.
Conclusion: The petitioner-company, being a dealer engaged in works contract, was entitled to delivery notes and C forms, and their issue could not be withheld on the ground of non-payment of tax for earlier years.
Final Conclusion: The writ petition succeeded and the assessing authority was directed to issue the requested statutory forms.
Ratio Decidendi: A dealer executing works contract is entitled to statutory delivery notes and C forms in accordance with the governing enactments, and arrears of tax cannot be used as a ground to deny those forms in the absence of express statutory authority.
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