Benefit of C form issued by registered dealer cannot be denied

Mangalam Traders Vs Value Added Tax Officer And Ors. (Delhi High Court)

Delhi High Court held that once it is clear that C form were issued by the registered dealer holding valid registration certificate in respect of goods sold by selling dealer. Benefit of the same cannot be denied to selling dealer.

Facts-

M/s Mangalam Traders is the proprietorship concerns of Mr. Raj Kumar. The petitioner is a registered dealer under the DVAT Act and

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