K. A. NAYAR, J. - The common question that arises for consideration in both the writ petitions is whether the C form can be denied to the petitioner. Since the facts are not very material, I am briefly referring the facts in O.P. No. 12413 of 1991 only. Petitioner is an offset printing press owner and is registered both under the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956 and Rules. The business of the petitioner confined to supply of printed materials, folders, duplex board, cartons, posters and other advertising materials. Petitioner has to secure large stock of papers, inks, chemicals, cotton wastes, with films, polyester films and other allied products which are necessary for manufacturing the goods that are needed by the customers. These articles are purchased using "C" form from outside the State. Petitioner can purchase these items at concessional rate, provided they are supported by "C" form, issued by the respondents. In the absence of "C" form certificate petitioner has to pay enhanced rate of tax at 10 per cent. The "C' form certificates are usually issued by the respondents in book form, each book having not less than 25 blank certif