Delhi VAT Can't Enforce Haryana's Retrospective C Form Cancellation Due to Lack of Authority.

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....Rejection of C-Forms - Territorial Jurisdiction - The argument for the Delhi VAT authorities that the Haryana authorities had the power or somehow could retrospectively cancel the C Forms, is rejected. If it is stated that no power exists to cancel a C Form retrospectively, no authority at least in Delhi can give effect to such order.....