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<h1>Delhi Trade Dept Invalidates 'C' Forms Issued in 2014; Affects Major Companies u/r 5(13) of CST Rules.</h1> The Department of Trade and Taxes in Delhi has declared certain Declaration 'C' Forms as obsolete and invalid from their issue date, October 20, 2014. This applies to forms issued by a specific company to various entities, including GAIL (India) Ltd., Indian Oil Corporation Limited, HPCL Mittal Energy Limited, and Haldia Petrochemical Ltd. Each form, associated with substantial monetary values and issued during the first and second quarters of 2014, has been canceled. The notification is in accordance with sub-rule (13) of rule 5 of the Central Sales Tax (Delhi) Rules, 2005.