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<h1>Validity of Form XXI-A upheld by High Court, allowing multiple-month transactions if relevant, despite State challenge.</h1> The High Court dismissed the State Government's challenge to a Sales Tax Appellate Tribunal order, ruling that form XXI-A is valid if entries pertain to ... - The State Government challenged a Sales Tax Appellate Tribunal order regarding the validity of form XXI-A under rule 22-B(5) of the Tamil Nadu General Sales Tax Rules, 1959. The Tribunal held that the form is valid if entries relate to the relevant month, even if it contains transactions for more than one month. The High Court rejected the State's contention that the entire form should be invalidated for including transactions beyond one month, stating that the form can be treated as valid for the relevant month's transactions. The petition was dismissed.
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