Ramesh Chawla vs Commissioner Of Sales Tax And Ors.

The Supreme Court held that under Section 64 of the Delhi Sales Tax Act, 1975, truck-owners cannot be penalized for not carrying prescribed forms if those forms have not been printed or made available by the authorities. The Court assumed the truth of the petitioners' assertions regarding the unavailability of the forms, ruling that vehicles cannot be detained for this reason. Consequently, the appeals were allowed, and the Court directed the Government to ensure the forms are printed and made available.