https://www.taxtmi.com/caselaws?id=157133 Where the statutory scheme governing transport of goods contemplates delivery notes being issued in advance in book form, with regulated custody, registers, surrender of unused forms and invalidation of obsolete forms, an assessing authority cannot require a dealer to obtain a fresh note on each occasion. A mere apprehension of tax evasion is insufficient to justify selective denial of such forms when the Act and Rules already provide safeguards, and discriminatory refusal is inconsistent with Article 14. The dealer was therefore entitled to advance supply of delivery notes in book form, and the refusal to issue them was not legally justified. en-us Wed, 03 Jun 1992 00:00:00 +0530 Mon, 30 Sep 2013 15:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157133 Where the statutory scheme governing transport of goods contemplates delivery notes being issued in advance in book form, with regulated custody, registers, surrender of unused forms and invalidation of obsolete forms, an assessing authority cannot require a dealer to obtain a fresh note on each occasion. A mere apprehension of tax evasion is insufficient to justify selective denial of such forms when the Act and Rules already provide safeguards, and discriminatory refusal is inconsistent with Article 14. The dealer was therefore entitled to advance supply of delivery notes in book form, and the refusal to issue them was not legally justified. Case-Laws VAT and Sales Tax Wed, 03 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157133