https://www.taxtmi.com/caselaws?id=160454 Security may be required for the proper custody and use of declaration forms even where no tax is presently payable, because the statutory scheme is broad enough to protect the forms themselves. The Kerala High Court also noted that nil returns and accepted assessments do not prevent the registering authority from insisting on security for that purpose. On the use of 'C' forms, concessional purchase treatment under the CST framework extends to goods used in manufacture or processing of goods intended for sale, including job-work arrangements for another registered dealer. The alleged misuse of the forms was not established as a basis to invalidate the security demand. en-us Fri, 02 Mar 2001 00:00:00 +0530 Wed, 18 Dec 2013 15:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160454 Security may be required for the proper custody and use of declaration forms even where no tax is presently payable, because the statutory scheme is broad enough to protect the forms themselves. The Kerala High Court also noted that nil returns and accepted assessments do not prevent the registering authority from insisting on security for that purpose. On the use of 'C' forms, concessional purchase treatment under the CST framework extends to goods used in manufacture or processing of goods intended for sale, including job-work arrangements for another registered dealer. The alleged misuse of the forms was not established as a basis to invalidate the security demand. Case-Laws VAT and Sales Tax Fri, 02 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160454