The Kerala High Court has held that the Court under Writ Jurisdiction cannot direct a Private Person to Issue a C Form on Compliance with formalities under Central Sales Tax (Regulation and Turnover) Rules, 1957.
M/S Sri Balaji Gas Bottling Co (Modern Lpg Plant), the writ petitioner filed a writ of mandamus directing to issue a writ of Mandamus or Direction or any other appropriate order or Direction to the respondents to issue duplicate copies of Exhibit P1, P1A, P1B and P1C `C Forms’ within a specified period as the petitioner had complied with all the formalities specified in Sub Rule (2) and Sub Rule (3) of Rule 12 of the Central Sales Tax (Regulation and Turnover) Rules, 1957.
C form is a certification that is given to the registered seller of another state by the registered purchaser of the goods from any state. In this form, the buyer declares the value of their purchases. If the buyer submits a “C” form, the less expensive Central Sales Tax rate will be applied to the central transaction. Nowadays, central sales against “C Forms” are often subject to a 2% sales tax.
A single bench of Justice Dinesh Kumar Singh held that exercising powers of writ jurisdiction under Article 226 of the Constitution of India, cannot direct a private person to issue C-forms.
The court dismissed the writ petition and pending interlocutory applications.
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