https://www.taxtmi.com/caselaws?id=157304 A registered dealer holding an uncancelled certificate of registration that authorises purchase of specified goods is entitled to obtain C forms for those goods under the Central Sales Tax Act, 1956. The issuing authority has no discretion to refuse the forms on the basis that the goods may be used in works contracts or that the forms may be misused. The statutory scheme instead provides separate remedies for suspected misuse, including penal action and amendment or cancellation of registration where appropriate. Denial of C forms on a pre-issuance inquiry into the nature of the business was therefore not justified. en-us Thu, 06 Feb 1992 00:00:00 +0530 Thu, 03 Oct 2013 17:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157304 A registered dealer holding an uncancelled certificate of registration that authorises purchase of specified goods is entitled to obtain C forms for those goods under the Central Sales Tax Act, 1956. The issuing authority has no discretion to refuse the forms on the basis that the goods may be used in works contracts or that the forms may be misused. The statutory scheme instead provides separate remedies for suspected misuse, including penal action and amendment or cancellation of registration where appropriate. Denial of C forms on a pre-issuance inquiry into the nature of the business was therefore not justified. Case-Laws VAT and Sales Tax Thu, 06 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157304