https://www.taxtmi.com/caselaws?id=65860 Where the original declaration Form C is lost and a duplicate cannot reasonably be obtained, reliable secondary evidence may be accepted to support concessional tax treatment. A photostate copy of the counterfoil, together with a Commercial Tax Officer's certificate confirming issuance of Form C for the same transaction, was treated as sufficient proof in unusual circumstances where both original and duplicate had been lost in transit and the purchasing dealer had ceased business. The principle applied is that secondary evidence can substitute for the original declaration form when it is credible, official, and the prescribed duplicate is unavailable, allowing the assessee to establish entitlement to concessional assessment. en-us Fri, 12 Sep 1975 00:00:00 +0530 Sat, 02 Jan 2016 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65860 Where the original declaration Form C is lost and a duplicate cannot reasonably be obtained, reliable secondary evidence may be accepted to support concessional tax treatment. A photostate copy of the counterfoil, together with a Commercial Tax Officer's certificate confirming issuance of Form C for the same transaction, was treated as sufficient proof in unusual circumstances where both original and duplicate had been lost in transit and the purchasing dealer had ceased business. The principle applied is that secondary evidence can substitute for the original declaration form when it is credible, official, and the prescribed duplicate is unavailable, allowing the assessee to establish entitlement to concessional assessment. Case-Laws VAT and Sales Tax Fri, 12 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65860