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April 2012

(2011) 40 VST 249 (Mad) Sri Rajeshwari Agencies v. Additional Deputy Commercial Tax Officer II, Puducherry

By C. B. Thakar | Advocate
G. G. Goyal, Janak Vaghani | Chartered Accountants

Reading Time 1 mins

C Forms — Cannot be refused for arrears of tax — Section 9(2) of the Central Sales Tax Act, 1956.

Facts:
The dealer filed writ petition before the Madras High Court challenging issue of show-cause notice for refusing to issue C forms for want of payment of arrears of tax.

Held:
The High Court held that there is no provision under the CST Act to refuse to issue C forms pending arrears of tax. Accordingly issued direction for issue of C forms to the dealer.

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April 2012

(2011) 40 VST 249 (Mad) Sri Rajeshwari Agencies v. Additional Deputy Commercial Tax Officer II, Puducherry

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April 2012

(2011) 40 VST 249 (Mad) Sri Rajeshwari Agencies v. Additional Deputy Commercial Tax Officer II, Puducherry

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You May Also Like

(2011) 41 VST 1 (SC) CST v. Chitrahar Traders

(2011) 40 VST 505 (P&H) Thermade Pvt. Ltd. v. State of Haryana