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    <title>2014 (9) TMI 246 - GAUHATI HIGH COURT</title>
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    <description>The court held that NEEPCO is liable to issue declaration form C to the petitioner under the Central Sales Tax Act. The court directed NEEPCO to issue the required C forms within one month, rejecting the argument for arbitration as the matter pertained to statutory obligations. The court also ruled in favor of its territorial jurisdiction to entertain the petition, emphasizing that the cause of action arose where both parties were registered.</description>
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      <description>The court held that NEEPCO is liable to issue declaration form C to the petitioner under the Central Sales Tax Act. The court directed NEEPCO to issue the required C forms within one month, rejecting the argument for arbitration as the matter pertained to statutory obligations. The court also ruled in favor of its territorial jurisdiction to entertain the petition, emphasizing that the cause of action arose where both parties were registered.</description>
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