1987 (3) TMI 496

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....on for issue of declaration forms in accordance with the provisions of rule 27AA of the Bengal Sales Tax Rules, 1941, and at the time of consideration of such application the Commercial Tax Officer pointed out that the petitioner has to rectify some returns and pay taxes and thereafter the application of the petitioner for declaration forms would be considered. The respondents have produced recor....

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.... is not subject to scrutiny at the time of issue of declaration forms. But at the same time in this case it appears to me that as the petitioner, who previously obtained declaration forms from the Commercial Tax Officer and used such declaration forms for the purpose of purchase but being a reseller did not include the sale of the purchase made, was a fit case where the Commercial Tax Officer coul....