https://www.taxtmi.com/caselaws?id=393159 Form-C under section 8(4) of the Central Sales Tax Act and Rule 12 of the CST Rules is a statutory declaration for concessional inter-State purchases, but writ relief to compel its issuance remained discretionary and equitable under Article 226. The Court held that the petitioners' admitted default in paying instalments after accepting the instalment order, together with the alleged misuse of Form-C, had a direct bearing on the relief sought. It accepted that the authorities could refuse further relief to prevent abuse in the circumstances and found the petitioners not entitled to a direction for issuance of Form-C. en-us Tue, 25 Feb 2020 00:00:00 +0530 Sat, 07 Mar 2020 07:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393159 Form-C under section 8(4) of the Central Sales Tax Act and Rule 12 of the CST Rules is a statutory declaration for concessional inter-State purchases, but writ relief to compel its issuance remained discretionary and equitable under Article 226. The Court held that the petitioners' admitted default in paying instalments after accepting the instalment order, together with the alleged misuse of Form-C, had a direct bearing on the relief sought. It accepted that the authorities could refuse further relief to prevent abuse in the circumstances and found the petitioners not entitled to a direction for issuance of Form-C. Case-Laws VAT and Sales Tax Tue, 25 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393159