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of <h1>Court Dismisses Petition Over Sales Tax Assessment; Form 'C' Filing Timing Crucial</h1> The petition was dismissed as the court found no apparent mistake on record regarding the assessment of sales tax for the year 1963-64 under the Central ... - The petitioner was assessed to sales tax for the year 1963-64 under the Central Sales Tax Act. The benefit of concessional rate was not given as Form 'C' was not filed. Attempts for rectification were rejected as 'C' Forms were received after assessment. Court held no mistake apparent on record, dismissing the petition.
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