https://www.taxtmi.com/caselaws?id=155946 Rule 27AA of the Bengal Sales Tax Rules confined refusal of declaration forms to the grounds expressly stated in the rule, and a dealer meeting the prescribed conditions could not be denied forms on extraneous considerations. An order withholding forms had to specify the precise statutory ground and give reasons; a bare assertion of contravention was insufficient as a speaking order. Stock-transfer issues were matters for regular assessment, not a basis for withholding forms. Rejection of the permit application for non-production of documents was also unjustified where the records had been seized by the department and no proper opportunity was given. The refusal was set aside and the matter remanded for fresh decision. en-us Mon, 22 Jun 1987 00:00:00 +0530 Wed, 11 Sep 2013 12:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155946 Rule 27AA of the Bengal Sales Tax Rules confined refusal of declaration forms to the grounds expressly stated in the rule, and a dealer meeting the prescribed conditions could not be denied forms on extraneous considerations. An order withholding forms had to specify the precise statutory ground and give reasons; a bare assertion of contravention was insufficient as a speaking order. Stock-transfer issues were matters for regular assessment, not a basis for withholding forms. Rejection of the permit application for non-production of documents was also unjustified where the records had been seized by the department and no proper opportunity was given. The refusal was set aside and the matter remanded for fresh decision. Case-Laws VAT and Sales Tax Mon, 22 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155946