Commissioner couldn’t dispense with requirement of furnishing ‘C’ Form even on destruction of Form b

CST & VAT : Where a fire broke out in business premises of assessee, which devastated all records including statutory forms obtained from purchasing dealers to whom assessee had made sales both under Delhi Sales Tax Act, 1975 and Central Sales Tax Act, 1956, and thereupon assessee filed an application before Commissioner under rule 7(3) of Delhi Sales Tax Rules, 1975 seeking an exemption from production of statutory declaration forms and Commissioner granted exemption from producing only ST-1