https://www.taxtmi.com/caselaws?id=243792 Form C under the Central Sales Tax (UP) Rules, 1957 must be issued or refused by the competent issuing officer on justifiable reasons recorded in support of the decision. Where the registration certificate amendment had already been effected, a rejection based on reasons not emanating from that officer could not stand. The application for Form C was therefore required to be reconsidered afresh, and any refusal had to rest on a proper order containing sufficient recorded reasons in compliance with the earlier direction. en-us Mon, 24 Sep 2012 00:00:00 +0530 Thu, 24 Jul 2014 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243792 Form C under the Central Sales Tax (UP) Rules, 1957 must be issued or refused by the competent issuing officer on justifiable reasons recorded in support of the decision. Where the registration certificate amendment had already been effected, a rejection based on reasons not emanating from that officer could not stand. The application for Form C was therefore required to be reconsidered afresh, and any refusal had to rest on a proper order containing sufficient recorded reasons in compliance with the earlier direction. Case-Laws VAT and Sales Tax Mon, 24 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243792