Form-C and concessional tax relief cannot be compelled by writ where the purchaser is not legally bound to issue the declaration.

Form-C is the statutory declaration used to claim concessional inter-State tax treatment, but a writ of mandamus will not lie where the entity sought to be compelled is not legally bound to issue it under the Central Sales Tax framework. The note explains that, where the contract was with a managing director not registered under that Act and the contract also contained arbitration terms, the remedy for any resulting tax burden lay in contract enforcement rather than writ relief. It also states that, if Form-C is not produced, assessment at the higher rate of tax is not ordinarily disturbed in writ jurisdiction merely because the assessee expected the purchaser to furnish the form.

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Issues: (i) whether a writ of mandamus could be issued directing PVVNL to issue Form-C to the petitioner for availing concessional tax; (ii) whether the higher rate of tax levied in assessment for non-production of Form-C could be interfered with.

Issue (i): whether a writ of mandamus could be issued directing PVVNL to issue Form-C to the petitioner for availing concessional tax

Analysis: Form-C is the declaration form through which a registered dealer can claim concessional treatment in inter-State transactions. The Court noted that the contract was entered with the Managing Director of PVVNL, but the material on record showed that the Managing Director was not registered under the Central Sales Tax Act. In such circumstances, the authority against whom mandamus was sought was not under a statutory obligation to issue Form-C in the manner claimed by the petitioner, and the dispute arising from the contract was also covered by the arbitration clause.

Conclusion: No mandamus could be issued to PVVNL for issuance of Form-C.

Issue (ii): whether the higher rate of tax levied in assessment for non-production of Form-C could be interfered with

Analysis: The assessment proceedings proceeded on the basis that Form-C had not been produced, though the books of account and transactions were otherwise accepted. The Court held that where the statutory declaration form is not furnished, levy at the higher rate cannot be faulted merely because the assessee expected the purchaser to provide the form. The assessee's remedy for the resulting tax burden lies against the contracting purchaser, not by challenging the assessment in writ jurisdiction.

Conclusion: The assessment at the higher rate of tax was upheld.

Final Conclusion: The writ petition failed, while the petitioner was left to pursue contractual remedies, including arbitration, for recovery of the differential tax consequence from the purchaser.

Ratio Decidendi: Where the purchaser under the contract is not legally positioned to furnish the statutory declaration form, the assessee cannot compel issuance of the form by writ, and the consequent higher tax levy for non-production of the form is not liable to be disturbed in writ jurisdiction.

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