High Court directed issuance of Form C

1. Ptitioner company was in the business of purchase and sale of various items from Vadilal Industries Limited.

2. It was a registered as a "dealer" under the U.P. VAT Act, 2008, and had been given a certificate of registration u/s 8(3)(b) of the Central Sales Tax Act for re-sale of deep-freezers and tricycles in the UP.

3. Petitioner applied for issuance of Form-C under the VAT Act but Form-C was not issued.

4. Show cause notices were issued to the petitioner.

5. The Deputy Commissioner, Commercial Tax amended the registration certificate after deleting the two items, namely, "deep-freezer" and "tricycle", on the ground, that the petitioner was not re-selling the said items.

6. Deputy Commissioner rejected the petitioner's application for issuance of Form-C, on the ground, that the registration certificate has been amended.

On writ petitions, the High Court held as under:

7. In the light of the aforesaid provisions the impugned order clearly indicates and is admitted by the respondents that the petitioner was purchasing tricycles and deep-freezers from the manufacturers outside the State of U.P. and these products are mentioned in the certificate of registration issued under Section 8(3)(b) of the Act.

8. The petitioner was, therefore, entitled for issuance of Form-C to enable the petitioner to avail concessional rate of tax on the purchase of these products

9. A writ of mandamus is issued commanding the Deputy Commissioner, Commercial Tax, Bareilly, respondent No.2 to issue Form-C within three weeks from the date of the production of a certified copy of this order.

Case Reference - M/s Vadilal Enterprises Limited Vs. State of U.P. and another.

HIGH COURT OF JUDICATURE AT ALLAHABAD AFR COURT NO.37

Civil Misc. Writ Petition (Tax) No. 912 of 2015