https://www.taxtmi.com/caselaws?id=150263 Rule 31-C of the Bihar Sales Tax Rules, 1959 was treated as a valid compliance measure because it merely withheld permit forms from dealers who had not filed the required returns or paid the tax shown as due, and did not impose any independent or excessive restraint on trade under Article 19(1)(g). At the stage of considering an application for permit forms, the prescribed authority's inquiry was confined to whether the statutory return and challan requirements had been met. It could not go behind the return, examine its correctness, or refuse forms on the view that further tax, including purchase tax, was payable. The impugned refusal was therefore quashed and the forms were directed to be issued. en-us Fri, 08 Sep 1972 00:00:00 +0530 Fri, 10 May 2013 18:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150263 Rule 31-C of the Bihar Sales Tax Rules, 1959 was treated as a valid compliance measure because it merely withheld permit forms from dealers who had not filed the required returns or paid the tax shown as due, and did not impose any independent or excessive restraint on trade under Article 19(1)(g). At the stage of considering an application for permit forms, the prescribed authority's inquiry was confined to whether the statutory return and challan requirements had been met. It could not go behind the return, examine its correctness, or refuse forms on the view that further tax, including purchase tax, was payable. The impugned refusal was therefore quashed and the forms were directed to be issued. Case-Laws VAT and Sales Tax Fri, 08 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150263