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2023 (1) TMI 245 - HC - VAT and Sales TaxSeeking issuance of C-declaration forms - Grievance of the petitioner is that despite payment of taxes on regular basis and there being no arrear tax due, respondents did not issue the C declaration forms - HELD THAT - The explanation given by respondent No.1 is not adequate to deny C forms to the petitioner. There is no allegation of short deposit of any taxes by the petitioner or suppression/misstatement of goods while availing concessional rate of tax. The issue raised in the writ petition is no longer res integra. A Division Bench of this Court in AP GAS POWER CORPORATION LTD. VERSUS ASSISTANT COMMERCIAL TAX OFFICER AND OTHERS 1997 (9) TMI 575 - ANDHRA PRADESH HIGH COURT has held that at the stage of issuance of C declaration form, the notified authority is not required to conduct an enquiry into the nature of the transaction as to whether the petitioner needs the forms for use in the course of inter-state trade or for avoidance of payment of tax which he would be liable to pay. The authorities will, however, be at liberty to make such an enquiry as it is necessary to see whether the C forms have been properly issued and if not what is the liability of the parties under the erstwhile Andhra Pradesh General Sales Tax Act, 1957, or the Central Sales Tax Act, 1956, as the case may be. The aforesaid decision of this Court has been followed by various High Courts. Recently, the High Court of Jharkhand in M/S TATA STEEL LIMITED VERSUS THE STATE OF JHARKHAND, JOINT COMMISSIONER OF COMMERCIAL TAXES (I.T.) , JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMINISTRATION) , DEPUTY COMMISSIONER OF COMMERCIAL TAXES AND ASSISTANT COMMISSIONER OF COMMERCIAL TAXES 2019 (1) TMI 894 - JHARKHAND HIGH COURT has held that once a dealer satisfies the conditions that he is a registered dealer authorised to purchase goods mentioned in the certificate of registration and charges for obtaining C forms have been paid, the authorities are bound to issue him the C forms. Petition disposed off.
Issues:
Petitioner seeks mandamus for issuance of 'C' declaration forms under Central Sales Tax Act, 1956 and related rules. Analysis: The petitioner, a limited company engaged in infrastructure development, requested the issuance of 17 'C' forms for the financial years 2016-17 and 2017-18 to avail the concessional tax rate of 2% for goods procured from other states. Despite regular tax payments and no arrears, the forms were not issued, prompting the writ petition. The respondent cited a circular withdrawing online access to 'C' forms, requiring manual application through jurisdictional officers. The court found the respondent's explanation insufficient, noting no tax discrepancies or misstatements by the petitioner. The court referenced a previous ruling stating that authorities need not investigate the purpose of 'C' form usage at the issuance stage. It emphasized verifying the dealer's registration, goods inclusion in the registration certificate, and payment proof. Citing precedents from other High Courts, the court directed the respondents to issue the requested 'C' forms within fifteen days for the specified period, aligning with established legal principles. In conclusion, the court granted the relief sought by the petitioner, emphasizing the binding nature of legal precedents and directing the issuance of 'C' forms. The judgment resolved the matter, with pending applications closed and no costs imposed on either party.
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