* IN THE HIGH COURT OF DELHI AT NEW DELHI
Reserved on: 30.01.2014
Pronounced on: 28.03.2014
+ ST. REF.6/2002, C.M. APPL. 20732/2013
M/S. ANAND TRADERS .....Petitioner Through: Sh. Rajesh Mahna with Sh. N.S.
Bhatnagar and Sh. Ramanand Roy, Advocates.
Versus
COMMISSIONER OF SALES TAX .....Respondent Through: Sh. H.C. Bhatia, Advocate.
+ ST. REF.10/2002, C.M. APPL. 20734/2013 M/S. TILES EMPORIUM .....Petitioner Through: Sh. Rajesh Mahna with Sh. N.S.
Bhatnagar and Sh. Ramanand Roy, Advocates.
Versus
COMMISSIONER OF SALES TAX .....Respondent Through: Sh. H.C. Bhatia, Advocate.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE R.V. EASWAR
MR. JUSTICE S. RAVINDRA BHAT
%
1. This is a reference from the Appellate Tribunal, Sales Tax in respect of the following questions of law:
"(1) Whether the Appellate Tribunal was justified in holding that Rule 7(3) of the Delhi Sales Tax Rules, 1975 is a substantive provision?
ST. REF. 6/02 & ST. REF.10/02 Page 1 (2) Whether the Appellate Tribunal was justified in holding that the exemption from furnishing'C' forms cannot be granted by application under Rule 7(3) of the Delhi Sales Tax Rules, 1975 read with