https://www.taxtmi.com/caselaws?id=156770 The court held that petitioners are entitled to "C" forms for purchasing goods in inter-State trade for use in works contracts. The denial of "C" forms was found to be arbitrary and violative of Article 14 of the Constitution of India. The court directed the respondents to supply "C" forms as per the registration certificates. The court also determined that the distinction between dealers and contractors ceased to exist post the Constitution (Forty-sixth Amendment) Act, and the definition of "sale" in the Central Sales Tax Act, 1956, encompasses transactions involving works contracts. en-us Mon, 20 Apr 1992 00:00:00 +0530 Tue, 24 Sep 2013 16:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156770 The court held that petitioners are entitled to "C" forms for purchasing goods in inter-State trade for use in works contracts. The denial of "C" forms was found to be arbitrary and violative of Article 14 of the Constitution of India. The court directed the respondents to supply "C" forms as per the registration certificates. The court also determined that the distinction between dealers and contractors ceased to exist post the Constitution (Forty-sixth Amendment) Act, and the definition of "sale" in the Central Sales Tax Act, 1956, encompasses transactions involving works contracts. Case-Laws VAT and Sales Tax Mon, 20 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156770