https://www.taxtmi.com/caselaws?id=81724 Refusal of Central Sales Tax declaration forms fell within the High Court's jurisdiction because the West Bengal Taxation Tribunal's remit was limited to specified State tax enactments, not a challenge under the Central Sales Tax Act and connected rules. The Court further treated withholding declaration forms to recover sales tax arrears from a sick industrial company as a coercive recovery measure analogous to execution, distress or a like process. It therefore came within the protection of section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 and could not be used without the Board's consent, though refusal on other grounds was left open. en-us Wed, 20 Feb 1991 00:00:00 +0530 Thu, 03 Oct 2013 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81724 Refusal of Central Sales Tax declaration forms fell within the High Court's jurisdiction because the West Bengal Taxation Tribunal's remit was limited to specified State tax enactments, not a challenge under the Central Sales Tax Act and connected rules. The Court further treated withholding declaration forms to recover sales tax arrears from a sick industrial company as a coercive recovery measure analogous to execution, distress or a like process. It therefore came within the protection of section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 and could not be used without the Board's consent, though refusal on other grounds was left open. Case-Laws Central Excise Wed, 20 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81724