https://www.taxtmi.com/caselaws?id=148447 A dealer claiming the concessional rate under the Central Sales Tax Act must furnish the prescribed declaration in Form D, duly completed and signed by the authorised Government officer. Although the form is mandatory, a removable defect does not necessarily defeat the claim if it is cured before assessment is finalised. The authority should give a fair opportunity to have the defect corrected by the issuing officer before completing the assessment. The remand was therefore justified, and the assessee was entitled to rectify Form D and pursue the concessional rate. en-us Mon, 02 Dec 1968 00:00:00 +0530 Sat, 27 Apr 2013 10:52:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148447 A dealer claiming the concessional rate under the Central Sales Tax Act must furnish the prescribed declaration in Form D, duly completed and signed by the authorised Government officer. Although the form is mandatory, a removable defect does not necessarily defeat the claim if it is cured before assessment is finalised. The authority should give a fair opportunity to have the defect corrected by the issuing officer before completing the assessment. The remand was therefore justified, and the assessee was entitled to rectify Form D and pursue the concessional rate. Case-Laws VAT and Sales Tax Mon, 02 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148447