https://www.taxtmi.com/caselaws?id=163005 Rule 110 of the West Bengal Value Added Tax Rules, 2005 requires the assessing authority to verify the correctness and completeness of the particulars furnished and the reasonableness of the dealer's immediate way-bill requirement for the next six months. Where an enquiry is pending, the proviso permits issue of such number of forms as may satisfy that immediate need. Refusal based on matters outside the rule, such as absence of payment to consignors, advance from buyers, or doubts about financial soundness, was held unjustified. The petitioners having complied with procedure and shown business necessity, limited relief was granted and the authority was directed to issue 20 way-bills on submission of the prescribed application and buyers' statement. en-us Thu, 09 Aug 2007 00:00:00 +0530 Thu, 20 Mar 2014 12:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163005 Rule 110 of the West Bengal Value Added Tax Rules, 2005 requires the assessing authority to verify the correctness and completeness of the particulars furnished and the reasonableness of the dealer's immediate way-bill requirement for the next six months. Where an enquiry is pending, the proviso permits issue of such number of forms as may satisfy that immediate need. Refusal based on matters outside the rule, such as absence of payment to consignors, advance from buyers, or doubts about financial soundness, was held unjustified. The petitioners having complied with procedure and shown business necessity, limited relief was granted and the authority was directed to issue 20 way-bills on submission of the prescribed application and buyers' statement. Case-Laws VAT and Sales Tax Thu, 09 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163005