https://www.taxtmi.com/caselaws?id=127328 The Tribunal was justified in directing the Commercial Tax Officer to reconsider the assessee's turnover deduction claim after condoning omission to furnish some particulars in Form A-9 under Rule 18(3-A). The direction did not grant the deduction itself or interfere with the officer's discretion; it only recognised authority to condone a delay or omission and decide the claim afresh. As the omission was of a minor nature and the relevant quantities could still be verified from the materials on record, no jurisdictional error or legal impropriety was shown. The revision therefore required no interference. en-us Sun, 10 Jan 1954 00:00:00 +0530 Thu, 07 Mar 2013 14:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127328 The Tribunal was justified in directing the Commercial Tax Officer to reconsider the assessee's turnover deduction claim after condoning omission to furnish some particulars in Form A-9 under Rule 18(3-A). The direction did not grant the deduction itself or interfere with the officer's discretion; it only recognised authority to condone a delay or omission and decide the claim afresh. As the omission was of a minor nature and the relevant quantities could still be verified from the materials on record, no jurisdictional error or legal impropriety was shown. The revision therefore required no interference. Case-Laws VAT and Sales Tax Sun, 10 Jan 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127328