TRIPURA ELECTRICALS Vs. STATE OF TRIPURA
LAWS(TRIP)-2021-4-36
HIGH COURT TRIPURA
Decided on April 19,2021

Tripura Electricals Appellant
VERSUS
STATE OF TRIPURA Respondents

JUDGEMENT

AKIL KURESHI, CJ. - (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 : The petitioner is a proprietary concern and originally one Sri Kalyan Prasad Saha was the proprietor of the concerned. The proprietary concern was engaged in buying and selling goods within the State of Tripura and for which it was registered as a dealer under the Tripura Value Added Tax Act, 2004 ('T-VAT Act' for short) and CST Act. The proprietor Sri Kalyan Prasad Saha was expired on 13th March, 2014. According to the legal heirs of the deceased, he had left behind a will executed on 24th January, 2014 under which he had given his proprietary business by way of testamentary succession to his elder daughter Smt. Madhu Chanda Saha alias Misthu Saha after the death of his wife Smt. Mamata Saha. According to the petitioner, Mamata Saha the wife of the deceased is still alive. However, for convenience, the elder daughter of the deceased i.e Madhu Chanda Saha is continuing the same business and entered into detailed correspondence and has been granted permissions by the department in the name of the proprietary concern.
(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.;


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