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 the Central Sales Tax Act, 1956 (the CST Act). The petitioner states that he filed quarterly returns for the fourth quarter of the Assessment Year 2016-2017 a...