TRIPURA ELECTRICALS Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Petitioner has prayed for a direction to the respondents for issuing C-Forms as required under Central Sales Tax Act, 1956 ('CST Act' for short) in favour of the petitioner firm.

(2.) Brief facts are as under :

(3.) On 27th April 2016, on behalf of the proprietary concern an application was made to the State Value Added Tax authorities for issuance of C-Forms for the years 2015-16 in connection with the inter-State purchases made by the petitioner firm. This would invite tax at reduced rates. However, the respondents have not issued such C-Forms presumably on the ground that the petitioner firm is not a registered concern.