https://www.taxtmi.com/caselaws?id=104078 Constructive res judicata did not bar the assessee from claiming the benefit of C forms in the sales tax assessment because the earlier challenge had been confined to the taxability of the transactions, while the request to consider the C forms arose at the assessment stage. The Court treated the omission to raise the specific plea earlier as insufficient to defeat relief otherwise due. The withdrawal of the earlier clarification petition also did not prevent the assessing authority from considering entitlement to assessment relief on the basis of the C forms. The assessing authority was directed to take note of the C forms and complete the assessment in accordance with law. en-us Mon, 06 Nov 1995 00:00:00 +0530 Wed, 04 Sep 2013 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104078 Constructive res judicata did not bar the assessee from claiming the benefit of C forms in the sales tax assessment because the earlier challenge had been confined to the taxability of the transactions, while the request to consider the C forms arose at the assessment stage. The Court treated the omission to raise the specific plea earlier as insufficient to defeat relief otherwise due. The withdrawal of the earlier clarification petition also did not prevent the assessing authority from considering entitlement to assessment relief on the basis of the C forms. The assessing authority was directed to take note of the C forms and complete the assessment in accordance with law. Case-Laws VAT and Sales Tax Mon, 06 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104078