https://www.taxtmi.com/caselaws?id=154841 Rule 27AA of the Bengal Sales Tax Rules, 1941 distinguishes between rejection of an application for declaration forms on bona fide-use grounds and withholding where returns with receipted challans have not been filed. The Calcutta HC noted that the dealer had filed returns and paid tax according to those returns, so withholding could not rest merely on alleged omissions in the returns or past use of forms in connection with used vehicles. The authority also had no power at the application stage to compel rectification of returns or payment of further tax; such issues belong to assessment. The withholding order was therefore unsustainable and the forms had to be issued. en-us Fri, 27 Mar 1987 00:00:00 +0530 Tue, 27 Aug 2013 17:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154841 Rule 27AA of the Bengal Sales Tax Rules, 1941 distinguishes between rejection of an application for declaration forms on bona fide-use grounds and withholding where returns with receipted challans have not been filed. The Calcutta HC noted that the dealer had filed returns and paid tax according to those returns, so withholding could not rest merely on alleged omissions in the returns or past use of forms in connection with used vehicles. The authority also had no power at the application stage to compel rectification of returns or payment of further tax; such issues belong to assessment. The withholding order was therefore unsustainable and the forms had to be issued. Case-Laws VAT and Sales Tax Fri, 27 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154841