C-Form entitlement for works contractors upheld for inter-State purchases used in works contract execution.

Works contractors were recognised as entitled to obtain 'C' forms for inter-State purchase of goods used in executing works contracts within the State. A Government circular issued after the single Judge's decision directed officers to issue the forms, and the Court found it consistent with the earlier judgment. No ground was found to interfere with the single Judge's reasoning, so the entitlement to 'C' forms was upheld and the writ appeals were dismissed.

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Issues: Whether works contractors were entitled to the supply of 'C' forms for inter-State purchase of goods used in the execution of works contracts.

Analysis: A Government circular issued subsequent to the single Judge's decision directed officers to issue 'C' forms to works contractors for purchasing goods inter-State for use in execution of works contracts within the State. The circular was in conformity with the earlier judgment, and the Court also found no reason to interfere with the merits of the single Judge's reasoning.

Conclusion: The entitlement of the respondents to 'C' forms was upheld and the writ appeals were dismissed.

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