State Wrongly Denies Form 'C' for Interstate Purchases Due to Legal Misunderstanding of Sale vs. Agreement to Sell.
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....Denial of Issuance of statutory Form ‘C’ - inter-state purchases of goods - The respondent-State has not properly appreciated the difference between sale and agreement to sale and therefore, they are denying the grant of Form-C to this petitioner which is not permissible in the eye of law.....


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