https://www.taxtmi.com/caselaws?id=250944 Form-C is the statutory declaration used to claim concessional inter-State tax treatment, but a writ of mandamus will not lie where the entity sought to be compelled is not legally bound to issue it under the Central Sales Tax framework. The note explains that, where the contract was with a managing director not registered under that Act and the contract also contained arbitration terms, the remedy for any resulting tax burden lay in contract enforcement rather than writ relief. It also states that, if Form-C is not produced, assessment at the higher rate of tax is not ordinarily disturbed in writ jurisdiction merely because the assessee expected the purchaser to furnish the form. en-us Wed, 27 Aug 2014 00:00:00 +0530 Tue, 20 Oct 2015 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250944 Form-C is the statutory declaration used to claim concessional inter-State tax treatment, but a writ of mandamus will not lie where the entity sought to be compelled is not legally bound to issue it under the Central Sales Tax framework. The note explains that, where the contract was with a managing director not registered under that Act and the contract also contained arbitration terms, the remedy for any resulting tax burden lay in contract enforcement rather than writ relief. It also states that, if Form-C is not produced, assessment at the higher rate of tax is not ordinarily disturbed in writ jurisdiction merely because the assessee expected the purchaser to furnish the form. Case-Laws VAT and Sales Tax Wed, 27 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250944