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of <h1>Court upholds denial of sales tax exemption due to missing Form III-C (2) despite alternative evidence. Case referred to larger Bench.</h1> The court upheld the denial of exemption for sales tax due to the absence of Form III-C (2), despite conflicting views on alternative documentary ... - The judgment pertains to a revision by the assessee for the assessment year 1974-75 regarding the exemption of sales tax on purchases made from dealers who had paid the tax. The claim for exemption was denied due to the absence of Form III-C (2) but there are conflicting views on whether other documentary evidence can suffice. The matter has been referred to a larger Bench for decision.
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