https://www.taxtmi.com/caselaws?id=158846 C forms cannot be withheld at the issuance stage on a speculative apprehension of misuse when the applicant is a registered dealer, has paid the prescribed charges, and has produced the required challans. The authority's function at that stage is limited to verifying those statutory conditions and it cannot conduct a wider enquiry into the intended use of the forms. Any later misuse must be addressed through the Act's penal machinery, not by refusing issuance at the threshold. The petitioner's request for C forms therefore had to be considered and decided in accordance with law. en-us Thu, 13 Mar 2003 00:00:00 +0530 Thu, 16 Jan 2014 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158846 C forms cannot be withheld at the issuance stage on a speculative apprehension of misuse when the applicant is a registered dealer, has paid the prescribed charges, and has produced the required challans. The authority's function at that stage is limited to verifying those statutory conditions and it cannot conduct a wider enquiry into the intended use of the forms. Any later misuse must be addressed through the Act's penal machinery, not by refusing issuance at the threshold. The petitioner's request for C forms therefore had to be considered and decided in accordance with law. Case-Laws VAT and Sales Tax Thu, 13 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158846