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TMI Blog2015 (3) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Department is not party to this agreement nor is privy with any assurances that might have been exchanged inter se between the petitioner and the respondents. Form-C is obtained by the purchasing dealer from his assessing authority upon due verification and genuineness being shown and if for any reason Form-C is not forwarded by the purchasing dealer to the selling dealer then the only recourse available is to file a suit for recovery against the Sales Tax Department from purchasing dealer or arbitration clause under the agreement. We are, accordingly, of the opinion that no mandamus could be issued to the private respondents for issuance of Form-C. - Decided against Assessee. - Civil Misc. Writ Petition No. 182 of 2011 - - - Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005-06 and 2006-07, has filed the present writ petition for quashing of the assessment orders as well as for a writ of mandamus commanding the private respondents to supply Form-C to the petitioner to enable the petitioner to avail concessional rate of tax under the Central Sales Tax Act. We have heard Sri Tarun Veer Singh Khehar, learned counsel along with Sri Avnish Kumar Singh, learned counsel for the petitioner and Sri C.B.Tripathi, learned special counsel for the State. The contention of the learned counsel for the petitioner that he had supplied the goods to the private respondents, some of whom are public sector undertaking, at concessional rate of tax under the agreement and consequently, the petitioner was entitled to receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us is concerned, no mandamus could be issued to the private respondents to supply Form-C. In M/s U.B.Engineering Ltd. Vs. State of U.P. and others, decided on 27.08.2014, the Court held as under: Under the contract, the petitioner was entitled to receive Form-C from the purchaser, namely, from the Managing Director of PVVNL. The said respondent was obliged to issue Form-C to the petitioner to enable the petitioner avail concessional rate of tax in his assessment proceedings. Since the petitioner did not receive Form-C from PVVNL the petitioner became liable to pay tax at a higher rate. We are of the opinion that the petitioner is entitled to recover the differential rate of tax etc. from PVVNL as per the contract. However, the writ juri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o reason to deviate from this position. It should be recalled that, for the benefit of the assessee, the Rules permit the filing of exemption Forms till the time of assessment, this is probably the reason why dealers postpone their obtainment. There is no reason for the consequences of the dealers acts of omission or commission to visit the Department. The Act and the Rules do not prohibit the simultaneous furnishing of ST-1 Forms. They, in fact, envisage it. In the instant case we find that there is an agreement between the petitioner and the private respondents for supply of goods on certain terms and conditions. The Sales Tax Department is not party to this agreement nor is privy with any assurances that might have been exchanged inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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