https://www.taxtmi.com/caselaws?id=163681 Issuance of Form IIIB and Form IIIC/1 under the U.P. Trade Tax Rules was required to be examined under Rule 12B and Rule 25B by considering whether the dealer's request for blank forms was genuine and reasonable. Refusal based on alleged non-payment of admitted tax was treated as an irrelevant ground, especially where the authorities had separate machinery to assess and recover tax dues. A provision concerning a different form under Rule 85(4) had no real bearing on the forms in question. The impugned refusal also failed to record any finding that the demand for forms was not genuine and reasonable, so the matter required fresh reconsideration. en-us Wed, 22 Nov 2006 00:00:00 +0530 Mon, 07 Apr 2014 15:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163681 Issuance of Form IIIB and Form IIIC/1 under the U.P. Trade Tax Rules was required to be examined under Rule 12B and Rule 25B by considering whether the dealer's request for blank forms was genuine and reasonable. Refusal based on alleged non-payment of admitted tax was treated as an irrelevant ground, especially where the authorities had separate machinery to assess and recover tax dues. A provision concerning a different form under Rule 85(4) had no real bearing on the forms in question. The impugned refusal also failed to record any finding that the demand for forms was not genuine and reasonable, so the matter required fresh reconsideration. Case-Laws VAT and Sales Tax Wed, 22 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163681