https://www.taxtmi.com/caselaws?id=420462 Form C under the Central Sales Tax framework must be issued where the dealer has complied with return and tax requirements and none of the statutory refusal grounds under the Delhi CST Rules apply. An inadvertent misdescription in the return did not justify denial when the assessment record accepted the interstate purchases, showed nil demand, and disclosed no default, concealment, adverse material, or tax loss. A purely technical or administrative inability to generate the form through the system could not override the statutory entitlement, and the writ petition succeeded with a direction to issue Form C. en-us Fri, 25 Mar 2022 00:00:00 +0530 Tue, 06 Dec 2022 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420462 Form C under the Central Sales Tax framework must be issued where the dealer has complied with return and tax requirements and none of the statutory refusal grounds under the Delhi CST Rules apply. An inadvertent misdescription in the return did not justify denial when the assessment record accepted the interstate purchases, showed nil demand, and disclosed no default, concealment, adverse material, or tax loss. A purely technical or administrative inability to generate the form through the system could not override the statutory entitlement, and the writ petition succeeded with a direction to issue Form C. Case-Laws VAT and Sales Tax Fri, 25 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420462