H.R.S. AGENCY Vs. UNION OF INDIA

JUDGEMENT

(1.) By filing this Writ petition, the petitioner has sought for quashing/ setting aside the impugned order, dated 27.11.2010, issued by the Superintendent of Taxes, Charge-VI, the respondent No.4 herein, whereby the petitioner was informed in reference to his application seeking issuance of Form 'F' addressed to the Commissioner, Sale Tax and Excise Deptt. Government of Tripura, the respondent No.3 herein, that the petitioner firm is not entitled to get Form T' under the provision of CST Act, 1956 and Rules made thereunder, as the petitioner and its principal, namely, Mahabir Chemicals, Guwahati, did not obtain Certificate of registration separately under section 7(2) of CST Act, 1956 read with rule 4(2) of the CST Rules, 1957.

(2.) As exchange of affidavits is complete and also agreed to by the learned counsel for the parties, considering the nature of the case, the writ petition is taken up for final disposal at this stage.

(3.) Heard Mr. B.N. Majumder, learned counsel appearing for the petitioner as well as Mr. P. Gautam, learned counsel appearing for the State respondents. Also heard Mr. P.K. Biswas, learned Assistant SG appearing for the respondent-Union of India.