1985 (2) TMI 240

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....s), pursuant to the notice of motion given on 28th September, 1984, the writ petition is admitted and having regard to the limited nature of the prayer, the writ petition itself is taken up today for final disposal by consent of both sides. 2.. The short question for consideration is, whether the petitioner, who has registered itself, under the provisions of the Central Sales Tax Act, is entitl....

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....ommercial Tax Officer to refuse to provide the assessee with C forms. If the assessee misused the C form, that will be punishable under section 10 of the Central Act. Beyond that, it had no effect, not even in tax. The Commercial Tax Officer was not constituted as a policeman to regulate and conduct the assessee along with virtuous path. If the assessee had registered himself under the provisions ....