https://www.taxtmi.com/caselaws?id=375300 The court allowed the petition, directing the respondents to issue the outstanding C-Form declarations within two weeks. The court emphasized that the petitioner, as a registered dealer, was entitled to the benefit of a concessional tax rate under the Central Sales Tax Act upon furnishing duly filled and signed declarations in Form-C. The court held that the non-issuance of C-Forms due to outstanding dues under the VAT/Entry Tax Acts was without jurisdiction and illegal. The respondents were obligated to issue C-Forms as per statutory requirements, regardless of procedural difficulties or outstanding dues under other enactments. en-us Thu, 07 Feb 2019 00:00:00 +0530 Mon, 18 Feb 2019 06:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375300 The court allowed the petition, directing the respondents to issue the outstanding C-Form declarations within two weeks. The court emphasized that the petitioner, as a registered dealer, was entitled to the benefit of a concessional tax rate under the Central Sales Tax Act upon furnishing duly filled and signed declarations in Form-C. The court held that the non-issuance of C-Forms due to outstanding dues under the VAT/Entry Tax Acts was without jurisdiction and illegal. The respondents were obligated to issue C-Forms as per statutory requirements, regardless of procedural difficulties or outstanding dues under other enactments. Case-Laws VAT and Sales Tax Thu, 07 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375300