person claiming "C" form is a registered dealer and that the charges for "C" form were paid and that he produced ... C" form. Once these conditions are satisfied, the authorities are bound to issue "C" form. Whether the "C" forms
C" forms. Originally, assessment orders, it is said, were passed by the assessing officer, on the basis of "C" forms furnished ... abuse of "C" forms.
(a). The "C" form prescribed under Rule 12(1) of the C
thus misused C forms issued. The petitioner purchased beedi labels, wrappers, paper, etc., from outside the Kerala State using the C forms. Originally the petitioner ... goods using C form. But the Sales Tax Officer found that the purchase of beedi labels, wrappers, papers by using the C forms
misuse of the form already issued, he has the duty to verify whether or not the forms are misused once they are issued ... right to get the C form the fact that once the C form is granted it will be misused by the dealer will
Respondent Nos.1 to 3 have refused to issue Form-C to
the Petitioners. Form C is to be obtained by the registered dealer
under ... goods, then he is entitled to get
Form-C. The fact that Form-C will be misused in future cannot be a
ground
probe it was revealed that so many registered dealers were either misusing form C for the purpose of import or were using bogus form C ... notice of the Government that so many registered dealers were either misusing form C for the purposes of import or were using bogus form C
next objection of the assessee was that since it had not misused C form, penalty proceedings were not called for. According to the assessee ... penalty on the turnover of Rs. 17,649.81 for misusing the C forms. Penalty was, therefore, levied on the turnover
person claiming "C" form is a registered dealer and that the charges for "C" form were paid and that he produced ... C" form. Once these conditions are satisfied, the authorities are bound to issue "C" form. Whether the "C" forms
entitled to purchase goods against C forms. The Electricity Board imported certain goods against C forms in the State of Rajasthan on payment of concessional ... opinion that the Electricity Board misused the C forms in the purchase of the aforesaid articles, he held that the Electricity Board was liable
photographic goods, admittedly purchased by her from Bombay misusing the "C" forms. She claimed that she used them for her photographic business, which ... That conclusion gains support from the fact that she misused the "C" forms for the purchases of the photographic material in question without
