A.V.R. AGENCIES Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) Since, the issues involved in all the writ petitions are similar in nature, they have been taken up together and a common order is being passed. Heard the learned counsels appearing for both sides.

(2.) The main contention of the learned counsel appearing for the petitioner is that the respondent had passed the impugned orders, dated August 10, 2011, for the assessment years 2006-07, 2007-08 and 2008-09, refusing to issue forms F and C for the purchase of goods, on the consignment stock transfer basis, from other States, stating that they could be misused.

(3.) He had further submitted that the respondent has no authority or power to refuse the issuance of forms F and C, on the basis that they could be misused, by the dealers. He had also submitted that the petitioner is registered, under the Central Sales Tax Act, 1956, and therefore, it is entitled to receive the forms F and C, as per rule 10A of the Central Sales Tax (Tamil Nadu) Rules, 1957.