R H ENTERPRISES Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) Rule D.B.

(2.) The prayer in the present writ petition is that respondents should issue Form 'F' to the petitioners under the provisions of the Central Sales Tax Act.

(3.) Briefly stated the facts are that the petitioner is a registered dealer under the Central Sales Tax Act. It receives goods on transfer, according to the petitioner, from his principal, who is outside Delhi. According to the provisions of Section 6A of the Central Sales Tax Act the petitioner is obliged to furnish to his principal Form 'F' which would signify that he is receiving those goods on transfer. This Form 'F' is issued under Rule 4C of the Central Sales Tax Act (Delhi Rules), 1957.