https://www.taxtmi.com/caselaws?id=163533 A registered dealer's entitlement to concessional inter-State purchases through 'C' forms cannot be curtailed on grounds beyond those permitted by rule 6 of the Central Sales Tax (Orissa) Rules, and the issuing authority must act judicially and record reasons for any reduction in supply. The law declared by the High Court remains binding on subordinate revenue authorities unless stayed or set aside, and mere admission of a special leave petition does not suspend that binding force. Disputed entry tax issues may be examined in regular assessment after due hearing, but they cannot be used indirectly to suspend the registration certificate or withhold statutory forms. en-us Tue, 12 Aug 2008 00:00:00 +0530 Tue, 02 Dec 2014 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163533 A registered dealer's entitlement to concessional inter-State purchases through 'C' forms cannot be curtailed on grounds beyond those permitted by rule 6 of the Central Sales Tax (Orissa) Rules, and the issuing authority must act judicially and record reasons for any reduction in supply. The law declared by the High Court remains binding on subordinate revenue authorities unless stayed or set aside, and mere admission of a special leave petition does not suspend that binding force. Disputed entry tax issues may be examined in regular assessment after due hearing, but they cannot be used indirectly to suspend the registration certificate or withhold statutory forms. Case-Laws VAT and Sales Tax Tue, 12 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163533