(Per : HONOURABLE MR.JUSTICE N.V. ANJARIA) 1.0 The grievance of the petitioner herein was that the sales tax authorities had not been issuing 'C' forms and 'F' forms eventhough the petitioner had requested for the same in writing by giving details of the transactions in connection with which these forms were required. Under the relevant Rules, these forms entitle a dealer to earn sales tax concession. The nonissuance was for the reason that the Commissioner of Sales Tax Respondent No.2 had issued Circular dated 13.04.2010 fixing 15th May 2010 as a cutoff date for issuing such forms and the petitioner had applied after the date prescribed in that circular. The circular was impugned in the petition.
2.0 At the time of issuance of notice in the petition, this Court by order dated 24.12.2010, by way of interim relief HAD directed the respondents to issue 'C' and 'F' Forms as and when any application is made by the petitioner.
3.0 Today when this petition was posted for hearing, learned senior counsel Mr. Deven Parikh stated that subsequently the respondent authorities had issued the necessary 'C' & 'F' forms asked for by the petitioner. Correspondingly, learned Assistant Government Pleader Ms.Maithili Mehta made a statement before the Court that the competent authority has accepted the said 'C' form and 'F' forms as validly submitted by the petitioner.
4.0 In light of above developments and the statement of learned Assistant Government Pleader, the cause of the petitioner ceases to survive.
5.0 The petition is accordingly disposed of. Notice is discharged. No costs.
[V. M. SAHAI, J.] Amit [N. V. ANJARIA, J.]