C Form entitlement under CST survives GST where valid registration remains uncancelled for qualifying inter-State purchases.

A valid CST registration continues to support entitlement to C Forms for qualifying inter-State purchases unless it is amended or cancelled under the statute, even after GST implementation. The Court followed the prior binding view that GST did not displace the Central Sales Tax regime for this purpose, so the respondents could not deny C Forms merely because the dispute arose post-GST. On that basis, wrongful refusal to issue the forms would permit refund or adjustment of excess tax paid.

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Issues: Whether the respondents were liable to issue C Forms to the petitioner for eligible interstate purchases after the implementation of GST, where the CST registration remained valid and had not been cancelled.

Analysis: The Court followed the prior binding view that the provisions governing C Forms under the Central Sales Tax regime had not been amended away by GST, and that a valid registration under the CST Act continued to operate until amended or cancelled in accordance with the Act. On that basis, the petitioner's entitlement to C Forms could not be defeated merely because the dispute arose after GST implementation.

Conclusion: The respondents were bound to issue C Forms to the petitioner, and any wrongful denial would entitle the petitioner to refund or adjustment of excess tax paid.

Ratio Decidendi: A valid CST registration, unless amended or cancelled under the statute, continues to support entitlement to C Forms for qualifying interstate purchases notwithstanding the implementation of GST.

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