High Court Overrules Deputy Commissioner, Allows Concessional Tax on "Deep-Freezer" and "Tricycle" Under Form C.

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....Purchase of Goods against Form C - concessional rate of tax - Deputy Commissioner amended the registration certificate after deleting the two items, namely, “deep-freezer” and “tricycle”, on the ground, that the petitioner is not re-selling the said items. - Order of DC is wrong and incorrect - directed to issue Form-C - HC....