1985 (2) TMI 240 - HC - VAT and Sales Tax

Summary

Issues involved: Interpretation of provisions of Central Sales Tax Act regarding supply of C forms and declarations.

Summary:
The High Court of Madras, in a judgment delivered by Natarajan S. J., considered the issue of whether a petitioner registered under the Central Sales Tax Act is entitled to the supply of C forms and declarations upon request, or if the respondent can refuse based on certain grounds. Referring to a previous case, the Court held that there is no provision authorizing the Commercial Tax Officer to refuse providing C forms if the assessee is registered under the Act. The Court emphasized that misuse of C forms would be punishable under section 10 of the Central Act, but the officer cannot refuse supply based on suspicions. Accordingly, the writ petition was allowed, and a rule was issued to the respondent to supply the necessary forms to the petitioner within three weeks.

In conclusion, the judgment reaffirmed the right of a registered assessee under the Central Sales Tax Act to receive C forms and declarations without arbitrary refusal by the tax officer. The Court clarified that the officer's role is not to regulate the assessee's conduct but to comply with the statutory provisions for form supply. The decision was based on the principle that registration entitles the assessee to the forms as a matter of right, subject to misuse being punishable under the Act. The ruling provides clarity on the entitlement of registered entities to essential forms for inter-state transactions, ensuring compliance with tax regulations.