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Court Upholds Requirement for Dealers to Provide Bank Guarantee for Interstate Sales with C-Forms, Denies Mandamus Petition.

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Full Text of the Document

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....Supplier company (IOCL) seeking security depositing against interstate sale - C-Forms - differential sales tax - There is no doubt that a dealer can be called upon to furnish a Bank Guarantee in any exigency as contemplated by the Corporation, and the dealers would have no choice but to comply - the mandamus as sought for by the petitioners is not liable to be granted and the prayer is rejected. - HC....

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