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    <title>1997 (8) TMI 503 - KARNATAKA HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, a registered company under the Karnataka Sales Tax Act, in a case involving the refusal to issue &quot;C&quot; forms by the Assistant Commissioner of Commercial Taxes due to default in tax payment. The court held that withholding &quot;C&quot; forms solely based on tax arrears was unjustified and unauthorized, emphasizing that such action was not recognized by law as a valid mode of recovery. The respondents were directed to issue the necessary &quot;C&quot; forms to the petitioner within one week, highlighting the importance of adhering to legal provisions and recognized methods of tax recovery.</description>
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    <pubDate>Fri, 29 Aug 1997 00:00:00 +0530</pubDate>
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      <title>1997 (8) TMI 503 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=161168</link>
      <description>The court ruled in favor of the petitioner, a registered company under the Karnataka Sales Tax Act, in a case involving the refusal to issue &quot;C&quot; forms by the Assistant Commissioner of Commercial Taxes due to default in tax payment. The court held that withholding &quot;C&quot; forms solely based on tax arrears was unjustified and unauthorized, emphasizing that such action was not recognized by law as a valid mode of recovery. The respondents were directed to issue the necessary &quot;C&quot; forms to the petitioner within one week, highlighting the importance of adhering to legal provisions and recognized methods of tax recovery.</description>
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      <pubDate>Fri, 29 Aug 1997 00:00:00 +0530</pubDate>
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