https://www.taxtmi.com/caselaws?id=154464 Where statutory declaration forms are tied to bona fide commercial use and revenue protection, the authority may withhold further ST-1 forms and require additional security if recorded material suggests misuse, inflated or interpolated declarations, collusion, or other conduct prejudicial to tax realisation. Section 18 of the Delhi Sales Tax Act, 1975 and Rule 8(4)(a) of the Delhi Sales Tax Rules were treated as enabling preventive action, including refusal of forms or issue of fewer forms where bona fides are not shown. The dealer had to be heard on the security demand, but the challenge failed and the protective action was upheld. en-us Fri, 20 Sep 1985 00:00:00 +0530 Wed, 21 Aug 2013 16:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154464 Where statutory declaration forms are tied to bona fide commercial use and revenue protection, the authority may withhold further ST-1 forms and require additional security if recorded material suggests misuse, inflated or interpolated declarations, collusion, or other conduct prejudicial to tax realisation. Section 18 of the Delhi Sales Tax Act, 1975 and Rule 8(4)(a) of the Delhi Sales Tax Rules were treated as enabling preventive action, including refusal of forms or issue of fewer forms where bona fides are not shown. The dealer had to be heard on the security demand, but the challenge failed and the protective action was upheld. Case-Laws VAT and Sales Tax Fri, 20 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154464