S. Muralidhar, J.

1. This is a writ petition under Article 226 of the Constitution by Ingram Micro India Pvt. Ltd. (‘IMIPL’) which is registered as a dealer under the Delhi Value Added Tax Act, 2004 (‘DVAT Act’) and also under the Central Sales Tax Act, 1956 (‘CST Act’). The registration certificate of the Petitioner permits it to deal with electronic goods within the state of Delhi and also undertake inter-state sales and purchases.

2. The challenge in the present petition is to an order dated 12th June 2015 issued by the Assistant Commissioner, Department of Trade & Taxes, Government of National Capital Territory of Delhi (‘GNCTD’) (Respondent No. 2 herein) rejecting the request made by the Petitioner for issuance of C-Forms in relation to the inter-state purchases made by the Petitioner during the third and fourth quarter of Financial Year (‘FY’) 2010-11.

3. Earlier by an order dated 28th May 2015 in Writ Petition (C) No. 5836 of 2015, Respondent No. 2 was asked to dispose of the representation made by the Petitioner on 26th May 2015 in accordance with law. Pursuant thereto the impugned order was issued. Ten reasons have been given in the impugned order for rejecting the Pet