JUDGMENT

B. N. MAHAPATRA, J. - The grievance of the petitioner is that the Commercial Tax Officer, Sambalpur - I Circle, Sambalpur - O.P. No. 3 (hereinafter referred to as, "the CTO") and Sales Tax Officer, Ward D, Sambalpur I Circle, Sambalpur - O.P. No. 4 (hereinafter referred to as "the STO") have illegally refused to issue declaration forms "C" to which the petitioner is entitled in terms of section 8 of the Central Sales Tax Act, 1956 (hereinafter referred to as, "the CST Act") read with rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 [hereinafter referred to as, "the CST (R&T) Rules"] to purchase goods from outside State at a concessional rate of tax, on the ground that the petitioner has not paid entry tax under the Orissa Entry Tax Act, 1999 (hereinafter referred to as, "the OET Act") and Rules framed thereunder.

The petitioner's case, in a nutshell, is that it is a registered dealer under the provisions of the Orissa Value Added Tax Act, 2004 (hereinafter referred to as, "the OVAT Act") bearing Registration Certificate No. 21481702909, CST (R&T) Rules, 1957 bearing Registration Certificate No. SAIC 1289 and OET Act. It deals with rice huller, flour mills, hand tools, domestic grinders, belting, manually operated agricultural implements, ball bearings, etc. According to it, none of these items are manufactured in Orissa, for which, it purchases them from outside States in course of inter-State trade and commerce. The petitioner applied to opposite party No. 4 for supply of one book of "C" forms vide application dated April 17, 2008 (annexure 1). On April 23, 2008, O.P. No. 4 passed order to ask the petitioner to explain about non-payment of Orissa Entry Tax Act, OVAT Act and to consider issue of ten sheets of "C" forms according to dealer's requirement. Again on April 24, 2008, CTO - O.P. No. 3 directed STO to call for an explanation from the petitioner as to why "C" forms shall not be refused to it on the ground of non-payment of entry tax on the goods purchased from outside State without issuing said ten number of "C" forms. On May 21, 2008, when the STO visited the shop of the petitioner, the petitioner submitted the explanation that the goods it dealt with are not manufactured in Orissa. Application for issue of "C" forms was also given. On May 30, 2008, the petitioner wrote a letter vide annexure 3 that since the matter is pending before the honourable Supreme Court, it undertook to pay the entire entry tax dues if the honourable Supreme Court will take a decision for payment of entry tax by the petitioner. In the said letter, the petitioner also requested to issue "C" forms to it. On the said date, the STO passed order to consider issue of four sheets of "C" forms. On the same day, CTO - O.P. No. 3 directed to assess the petitioner provisionally and to inform the Assistant Commissioner of Sales Tax (hereinafter referred to as, "the ACST") to suspend the registration certificate of the petitioner for non-payment of entry tax. Further direction was given to issue only two sheets of "C" form. On June 7, 2008, the petitioner wrote a letter vide annexure 5 to the STO for supply of balance 23 sheets of "C" forms disclosing details of its requirement. On June 10, 2008, the STO sought clarification from the ACST regarding payment of Orissa entry tax.

Mr. S. C. Lal, learned counsel appearing on behalf of the petitioner, vehemently argued that the petitioner being a registered dealer is entitled to purchase goods at concessional rate of tax by furnishing "C" forms to the outside State registered dealer. The "C" forms are secured documents and are supplied by opposite parties 3 and 4, after a utilisation account of last supplied "C" form is furnished by the dealer. He submitted that as required under rule 6 of the Central Sales Tax (Orissa) Rules, 1957 [hereinafter referred to as, "the CST (O) Rules"], the petitioner has paid fees of Rs. 21 for 25 numbers of blank declaration forms and utilisation a