https://www.taxtmi.com/caselaws?id=445987 Circulars governing HSD supply were construed together, and the Technical Evaluation Committee requirement was held not to extend to regular HSD supplies; the later dissolution of the committee also showed that oil companies were to exercise commercial judgment for the relevant products. On the criminal allegations, the record disclosed no false representation, no material showing knowledge of bogus C-Forms, no sales tax complaint about forged forms, no involvement of sales tax officials, no allegation of illegal gratification, and no material of acting beyond official duty. The materials therefore fell short of a prima facie case for cheating, forgery, conspiracy or corruption, and the discharge orders were maintained. en-us Fri, 27 Oct 2023 00:00:00 +0530 Thu, 23 Nov 2023 20:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445987 Circulars governing HSD supply were construed together, and the Technical Evaluation Committee requirement was held not to extend to regular HSD supplies; the later dissolution of the committee also showed that oil companies were to exercise commercial judgment for the relevant products. On the criminal allegations, the record disclosed no false representation, no material showing knowledge of bogus C-Forms, no sales tax complaint about forged forms, no involvement of sales tax officials, no allegation of illegal gratification, and no material of acting beyond official duty. The materials therefore fell short of a prima facie case for cheating, forgery, conspiracy or corruption, and the discharge orders were maintained. Case-Laws Indian Laws Fri, 27 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445987