Advance issuance of statutory forms: restricted procedures require prior approval and specified safeguards to prevent misuse. Advance issuance of C forms is discouraged and permitted only in exceptional cases after prior on file approval of the Special Commissioner II. The Assessing Authority must confirm the item is allowed on the purchaser's Central RC and enforce safeguards: a requisition letter from the purchaser, selling dealer's Assessing Authority and registration copy, proforma invoice with permitted deductions, issuance through the DVAT system, red ink marking and sealing of the original as an advance form with stated value and validity, and adequate security from the purchaser to prevent misuse.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance issuance of statutory forms: restricted procedures require prior approval and specified safeguards to prevent misuse.
Advance issuance of C forms is discouraged and permitted only in exceptional cases after prior on file approval of the Special Commissioner II. The Assessing Authority must confirm the item is allowed on the purchaser's Central RC and enforce safeguards: a requisition letter from the purchaser, selling dealer's Assessing Authority and registration copy, proforma invoice with permitted deductions, issuance through the DVAT system, red ink marking and sealing of the original as an advance form with stated value and validity, and adequate security from the purchaser to prevent misuse.
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