https://www.taxtmi.com/caselaws?id=167832 A registered dealer entitled under the Central Sales Tax (Tamil Nadu) Rules, 1957 could not be denied statutory declaration Forms F and C merely on an apprehension of possible misuse. In the absence of any material showing a legal basis for refusal, the authority had no power to withhold issuance on that ground. The impugned refusal was therefore unsustainable, and the dealer remained entitled to receive the forms for inter-State purchase and stock transfer transactions. en-us Mon, 12 Mar 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167832 A registered dealer entitled under the Central Sales Tax (Tamil Nadu) Rules, 1957 could not be denied statutory declaration Forms F and C merely on an apprehension of possible misuse. In the absence of any material showing a legal basis for refusal, the authority had no power to withhold issuance on that ground. The impugned refusal was therefore unsustainable, and the dealer remained entitled to receive the forms for inter-State purchase and stock transfer transactions. Case-Laws VAT and Sales Tax Mon, 12 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167832