https://www.taxtmi.com/caselaws?id=156252 The Court interpreted section 8(3)(b) of the Central Sales Tax Act, 1956 in a case involving the supply of "C" forms to a registered dealer engaged in works contracts. The Court ruled in favor of the petitioner, a dealer in Andhra Pradesh, stating that the petitioner was entitled to "C" forms for goods purchased for resale. The Court emphasized that the issuance of "C" forms by tax authorities was crucial, irrespective of the correctness of their usage at the supply stage. The judgment directed authorities to provide the necessary "C" forms to the petitioner upon application, with no costs awarded except for an advocate's fee of Rs. 150. en-us Thu, 02 Nov 1989 00:00:00 +0530 Mon, 16 Sep 2013 18:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156252 The Court interpreted section 8(3)(b) of the Central Sales Tax Act, 1956 in a case involving the supply of "C" forms to a registered dealer engaged in works contracts. The Court ruled in favor of the petitioner, a dealer in Andhra Pradesh, stating that the petitioner was entitled to "C" forms for goods purchased for resale. The Court emphasized that the issuance of "C" forms by tax authorities was crucial, irrespective of the correctness of their usage at the supply stage. The judgment directed authorities to provide the necessary "C" forms to the petitioner upon application, with no costs awarded except for an advocate's fee of Rs. 150. Case-Laws VAT and Sales Tax Thu, 02 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156252