1987 (3) TMI 496 - HC - VAT and Sales Tax

Summary

The petitioner's writ application alleging denial of declaration forms under Bengal Sales Tax Rules was dismissed by the Calcutta High Court. The Commercial Tax Officer withheld the forms due to misuse by the petitioner, who did not include relevant sales in returns. The Court upheld the Officer's decision but found the grounds for withholding forms incorrect. The Court refused to exercise discretion in favor of the petitioner, dismissing the writ application.