https://www.taxtmi.com/caselaws?id=154842 Declaration forms could be withheld where the dealer's earlier use of such forms showed lack of bona fide compliance. Although the authority's stated reason for refusing the forms was not the correct basis, the record disclosed a valid statutory ground under rule 27AA(2)(a)(i) of the Bengal Sales Tax Rules, 1941. The returns filed by the dealer were not meant to be scrutinised at the stage of issuing declaration forms. Because a lawful ground existed to withhold further forms, writ interference was not justified and the refusal was upheld. en-us Fri, 13 Mar 1987 00:00:00 +0530 Tue, 27 Aug 2013 17:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154842 Declaration forms could be withheld where the dealer's earlier use of such forms showed lack of bona fide compliance. Although the authority's stated reason for refusing the forms was not the correct basis, the record disclosed a valid statutory ground under rule 27AA(2)(a)(i) of the Bengal Sales Tax Rules, 1941. The returns filed by the dealer were not meant to be scrutinised at the stage of issuing declaration forms. Because a lawful ground existed to withhold further forms, writ interference was not justified and the refusal was upheld. Case-Laws VAT and Sales Tax Fri, 13 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154842