https://www.taxtmi.com/caselaws?id=160901 At the stage of issuing C forms, the authority may verify only the statutory preconditions: the applicant must be a registered dealer, the goods must fall within the registration certificate, and the prescribed fee must be paid with proof. The authority cannot refuse issuance by conducting a premature enquiry into whether the underlying dealings are local or inter-State sales, or by anticipating possible misuse of the forms. Any challenge to the true character of the transaction or alleged misuse is to be considered later at the assessment or penalty stage. On these facts, supply of the C forms was required and the rejection was unjustified. en-us Mon, 18 Feb 2002 00:00:00 +0530 Thu, 26 Dec 2013 14:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160901 At the stage of issuing C forms, the authority may verify only the statutory preconditions: the applicant must be a registered dealer, the goods must fall within the registration certificate, and the prescribed fee must be paid with proof. The authority cannot refuse issuance by conducting a premature enquiry into whether the underlying dealings are local or inter-State sales, or by anticipating possible misuse of the forms. Any challenge to the true character of the transaction or alleged misuse is to be considered later at the assessment or penalty stage. On these facts, supply of the C forms was required and the rejection was unjustified. Case-Laws VAT and Sales Tax Mon, 18 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160901