NATARAJAN, J.

After hearing the Government Advocate (Commercial Taxes), pursuant to the notice of motion given on 28th September, 1984, the writ petition is admitted and having regard to the limited nature of the prayer, the writ petition itself is taken up today for final disposal by consent of both sides.

2. The short question for consideration is, whether the petitioner, who has registered itself, under the provisions of the Central Sales Tax Act, is entitled to the supply of C forms and declarations, on request for the supply of such forms being made or whether the respondent is entitled to refuse to supply such forms on the ground that the materials to be bought from other States by use of such C forms, would be utilised in works contracts or defer the issue of such forms on the ground that a thorough investigation is to be made regarding the nature of the transaction carried on by the petitioner.

3. An identical question came up for consideration before a Bench of this Court in W.P. Nos. 1379 and 1380 of 1967 and 840 of 1971 (T. V. P. Nambiar v. State of Madras) and by order dated 27th April, 1971, the Bench held as follows :

"We are of the view that the petition is w