2012 (3) TMI 379 - HC - VAT and Sales Tax

Summary

Issues involved: Refusal to issue Forms 'F' and 'C' for purchase of goods on consignment stock transfer basis; Authority of respondent to refuse issuance of Forms 'F' and 'C' based on misuse.

Refusal to issue Forms 'F' and 'C' for purchase of goods on consignment stock transfer basis:
The main contention was that the respondent had passed orders refusing to issue Forms 'F' and 'C' for the assessment years 2006-07, 2007-08, and 2008-09, stating that they could be misused. The petitioner argued that as a registered entity under the Central Sales Tax Act, 1956, it was entitled to receive these forms under Rule 10-A of the Central Sales Tax (Tamil Nadu) Rules, 1957. The respondent, represented by the Government Advocate, failed to demonstrate that the request for these forms could be legitimately refused on the grounds of potential misuse.

Authority of respondent to refuse issuance of Forms 'F' and 'C' based on misuse:
The judgment set aside the impugned orders issued by the respondent on 10.8.2011 and directed the respondent to issue Forms 'F' and 'C' to the petitioner for the mentioned assessment years within two weeks from the date of receipt of the order. The decision was made based on the lack of evidence presented by the respondent to justify the refusal of these forms on the basis of potential misuse. The writ petitions were granted accordingly, with no costs imposed.