Commercial Tax Officer and Another vs Larsen and Toubro Limited and Another

S. Jagadeesan, J.—It is not necessary to go into the facts in detail. The short question arises for consideration is whether the respondents-

traders are entitled for the issue of ""C"" forms.

As their claims for supply of ""C"" forms had been denied, the writ petitions have been filed. The learned single Judge Reported as Larsen &

Toubro Limited v. Commercial Tax Officer [1992] 85 STC 422 (Mad.)had allowed the writ petitions on the ground that the respondents are

entitled for the supply of ""C"" forms in terms of the respective registration certificates held by them.

It has been brought to the notice of this Court that the Government had issued a Circular No. 20 of 1993 subsequent to the judgment of the

learned single Judge which is as follows :

In para 202(x) of the Budget Speech for 1993-94 the honourable Minister (Finance) had announced that works contractors will be permitted to

use ""C"" forms for the purchase of goods for use in the execution of works contract. In the circumstances all the officers are requested to issue ""C

forms to works contractors for purchasing goods inter-State which are intended to be used in the execution of works contracts within the State.

The circular issued by the Government is virtually in conformity with the judgment of the learned single Judge and in view of the said subsequent

circular, we are of the opinion that nothing survives in the writ appeals. Even otherwise, we are of the view that no interference is called for since

the learned single Judge has discussed elaborately with regard to the question of entitlement of the supply of ""C"" forms to the traders and we see

no ground to interfere with merits also. Accordingly, the writ appeals are dismissed. No costs. Consequently, C.M.P. Nos. 7331 and 7332 of

1993 are also dismissed.