Denial of benefit u/s. 6(2) of CST Act for mere non-furnishing of ‘C’ forms not justified

Bharat Trading Corporation Vs State of Assam (Gauhati High Court) Gauhati High Court held that the benefit conferred under Section 6(2) of the Central Sales Tax Act, 1956 [CST Act] cannot be denied merely because the ‘C’ forms were not furnished. Accordingly, writ petition stands allowed. Facts- The petitioner is a dealer engaged in sale and supply of acids and chemicals. The petitioner received an order from the Hindustan Paper Corporation Limited for supply of caustic soda. The Petitioner purchased the said item from a registered dealer outside the State of Assam and when the goods were ...