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TMI Blog2019 (7) TMI 1967X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by M/s. Mahaveer Traders in favour of the present Petitioner, declared obsolete and invalid for all purposes, with effect from the date of issuance of such forms. Whether there was any justification for the CVAT in New Delhi to retrospectively declare the C Form which had already been acted upon by the authority in Jammu and Kashmir as obsolete ? HELD THAT:- A collective reading of sub-rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m, ASC for GNCTD. ORDER CM APPL. 4478-79/2019(EXEMPTION) 1. Allowed, subject to all just exceptions. W.P.(C) 992/2019 2. The prayer in this writ petition is for quashing a notification dated 13th December 2018 issued by the Commissioner of Value Added Tax (CVAT) under Rule 5 (13) of the Central Sales Tax (Delhi) Rules, 2005 ("CST Delhi Rules‟) to the effect that a "C‟ Form iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the dealer and the purchasing dealer were registered under the CST Act, the rate of tax was 2%. The dealer in Delhi i.e. Mahaveer Traders issued the above "C‟ Form in favour of the Petitioner, which was then presented by the Petitioner before the authority of Jammu and Kashmir in support of the payment of 2% tax. The return disclosing the said transaction and payment of tax of the said pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule has to be read with Rule 5(14) which reads as under: 5(14)"When a notification, declaring Forms of a particular series, design or colour obsolete and invalid, is published under sub-rule (13), all registered dealers shall, on or before the date with effect from which the Forms are so declared obsolete and invalid, surrender to the Commissioner all unused Forms of that series, design or colou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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