https://www.taxtmi.com/caselaws?id=184906 C declaration forms under the Central Sales Tax scheme cannot be withheld merely because an assessee has outstanding tax arrears or a pending appeal. The text states that no provision of the VAT Act or the Central Sales Tax Act authorised denial of the forms, and that statutory forms cannot be used as leverage to compel payment of dues. Recovery of arrears must instead be pursued through lawful recovery proceedings. The denial of C forms was therefore unlawful, and the forms were directed to be supplied. en-us Wed, 12 Mar 2014 00:00:00 +0530 Mon, 25 Jul 2016 10:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184906 C declaration forms under the Central Sales Tax scheme cannot be withheld merely because an assessee has outstanding tax arrears or a pending appeal. The text states that no provision of the VAT Act or the Central Sales Tax Act authorised denial of the forms, and that statutory forms cannot be used as leverage to compel payment of dues. Recovery of arrears must instead be pursued through lawful recovery proceedings. The denial of C forms was therefore unlawful, and the forms were directed to be supplied. Case-Laws VAT and Sales Tax Wed, 12 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184906