https://www.taxtmi.com/caselaws?id=153896 The Court held that there is an implied obligation for the Food Corporation of India to issue C forms for inter-State sales under Section 8(1) of the Central Sales Tax Act, 1956. The Corporation's refusal to provide the forms was deemed contrary to the Act's purpose of facilitating inter-State sales at a lower tax rate. Consequently, a writ of mandamus was granted in favor of the petitioner, compelling the Corporation to issue the necessary C forms for the transaction. en-us Thu, 12 Aug 1982 00:00:00 +0530 Thu, 01 Aug 2013 14:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153896 The Court held that there is an implied obligation for the Food Corporation of India to issue C forms for inter-State sales under Section 8(1) of the Central Sales Tax Act, 1956. The Corporation's refusal to provide the forms was deemed contrary to the Act's purpose of facilitating inter-State sales at a lower tax rate. Consequently, a writ of mandamus was granted in favor of the petitioner, compelling the Corporation to issue the necessary C forms for the transaction. Case-Laws VAT and Sales Tax Thu, 12 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153896