In his letter to Hansen (december 11, 1825), Gauss responds to several questions asked by Hansen about his recent 1822 publication ("A general solution to the problem of mapping the parts of a given surface onto another surface such that the image and the mapped part are similar in the smallest parts"), and writes:
You are quite right, that the essential condition in every map-projection is the infinitesimal similarity, a condition which should be discarded only in very special cases of need.
Reading more into this letter, i saw that Gauss gives some details about this remark, and says that the exceptions mentioned by him arise when there are singular points on the surfaces (i should have included a translation of Gauss's letter, but google translate gives too bad translation). Unfortunately, and i know this might look like a basic question to some readers here, i don't understand why exceptions arise near singular points.
In my reading of articles about the ideas of Gauss and his followers, I had seen that this letter to Hansen is mentioned and cited many times, not in the context of my question, but as a kind of historical document that traces his own perspective of many of his discoveries (issues mentioned in this letter include the meaning of $\sqrt{-1}$ and the metaphysics of space). Since this letter belongs to a period of intensive occupation with differential geometry, and since it was around this time that Gauss tried to classify "tract figures" (singular curves that arise as projections of knots into the plane) in plane, i suspect there might be interesting connections of this remark to his other activities. Anyway, my last statement is entirely speculation, and and i'd rather prefer to concentrate at giving an explanation to Gauss's remark in the context of conformal mappings.
Any explanation\usefull comment will be blessed!