9911796707
TMI Blog2014 (3) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... sh, can he be denied the ‘C’ declaration forms to enable the dealer to certify the sales? The issue appears to be no more res integra. Held that:- The learned Special Government Pleader has not brought to our notice any provision in the VAT Act or the C.S.T. Act, 1956, which empowers denial of ‘C’ declaration forms to the petitioner. Thus, in view of the principles laid down by this Court in the decision cited supra, the writ petition is allowed directing the respondents to supply the ‘C’ form declarations. However, this order does not preclude the respondents from initiating appropriate proceedings for recovery of tax arrears, if any. - Decided in favor of petitioner. - WRIT PETITION No.39097 OF 2013 - - - Dated:- 12-3-2014 - SRI JU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndatory to enable the seller to avail the concessional rate. The petitioner being a registered dealer under C.S.T. Act is entitled to purchase goods used for manufacture of transformers under Section 8(1)(b) of the C.S.T. Act. 3. As per the procedure, the petitioner has to make a request for C declaration forms by applying online in the departmental website www.apct.gov.in or by applying at the e-Dealer Service Centre (eDSC). The petitioner, accordingly, made an application before eDSC on 09.05.2013. Required statements in the CD and invoices of the suppliers were also furnished by obtaining C declaration forms, but request of the petitioner was rejected by eDSC with the following endorsement : Blocked dealer contact Commer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e State of Andhra Pradesh, can he be denied the C declaration forms to enable the dealer to certify the sales? The issue appears to be no more res integra. 8. In Sri Kamadhenu Khadi and Village Industries Welfare Society, Kolluru Vs. Commercial Tax Officer, Tenali [(1996) 23 APSTJ 141] , a Division Bench of this Court considered the question whether it is competent to the Commercial Tax Officer to deny the way-bills to compel the payment of tax arrears? Answering the question in the negative, the Bench observed as under: In as much as the issuance of the way bills depends upon the payment of cost; under Rule 45 of the Andhra Pradesh General Sales Tax Rules, 1957, payment of tax is not one of the conditions prescribed in those Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
