https://www.taxtmi.com/caselaws?id=156785 Absent express statutory power, the sales tax authority could not refuse issuance of Form F under the Central Sales Tax Act, 1956 merely on revenue apprehensions or alleged misuse. The Act and Rules required Form F for the relevant statutory process, and where protection against misuse was genuinely needed, the authority had to proceed through the security mechanism provided under sections 7(2A) and 7(3A). Because the petitioner's request had remained unattended and no security order had been made when the balance forms were withheld, the refusal was held unauthorised and the petitioner was entitled to the remaining forms. en-us Tue, 04 Dec 1990 00:00:00 +0530 Tue, 24 Sep 2013 18:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156785 Absent express statutory power, the sales tax authority could not refuse issuance of Form F under the Central Sales Tax Act, 1956 merely on revenue apprehensions or alleged misuse. The Act and Rules required Form F for the relevant statutory process, and where protection against misuse was genuinely needed, the authority had to proceed through the security mechanism provided under sections 7(2A) and 7(3A). Because the petitioner's request had remained unattended and no security order had been made when the balance forms were withheld, the refusal was held unauthorised and the petitioner was entitled to the remaining forms. Case-Laws VAT and Sales Tax Tue, 04 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156785