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VAT - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Denial of Issuance of statutory Form ‘C’ - inter-state purchases ...


State Wrongly Denies Form 'C' for Interstate Purchases Due to Legal Misunderstanding of Sale vs. Agreement to Sell.

January 19, 2019

Case Laws     VAT and Sales Tax     HC

Denial of Issuance of statutory Form ‘C’ - inter-state purchases of goods - The respondent-State has not properly appreciated the difference between sale and agreement to sale and therefore, they are denying the grant of Form-C to this petitioner which is not permissible in the eye of law.

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