https://www.taxtmi.com/caselaws?id=159286 A registered dealer is entitled to obtain C form declarations when the goods requested are covered by its registration certificate and the prescribed fee and challan are furnished. At the stage of issuing C forms, the authority's role is limited to verifying these statutory preconditions and it cannot withhold forms by examining the nature, genuineness, or tax-avoidance implications of the underlying transaction. Any such merits-based enquiry belongs to assessment or other appropriate proceedings under the taxing law. The challenge to the show-cause notice was not entertained at that stage, and the dealer was directed to explain the notice before the authority. en-us Tue, 09 Sep 1997 00:00:00 +0530 Tue, 19 Nov 2013 17:24:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159286 A registered dealer is entitled to obtain C form declarations when the goods requested are covered by its registration certificate and the prescribed fee and challan are furnished. At the stage of issuing C forms, the authority's role is limited to verifying these statutory preconditions and it cannot withhold forms by examining the nature, genuineness, or tax-avoidance implications of the underlying transaction. Any such merits-based enquiry belongs to assessment or other appropriate proceedings under the taxing law. The challenge to the show-cause notice was not entertained at that stage, and the dealer was directed to explain the notice before the authority. Case-Laws VAT and Sales Tax Tue, 09 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159286