https://www.taxtmi.com/caselaws?id=149817 A duly completed Form C is a statutory condition for concessional sales tax under the Central Sales Tax Act, and the required particulars must be filled by the purchasing dealer. Additional evidence cannot be used at the instance of the selling dealer to alter or rectify an entry in the purchaser's declaration form, because that would amount to correcting a statutory declaration by someone who did not make it. A defective or incomplete Form C, including incorrect registration particulars, does not satisfy the conditions for concession, and the deficiency cannot be cured by substitute evidence except in the limited case where the purchasing dealer himself corrects and resubmits the form. en-us Fri, 13 Feb 1970 00:00:00 +0530 Sat, 04 May 2013 09:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149817 A duly completed Form C is a statutory condition for concessional sales tax under the Central Sales Tax Act, and the required particulars must be filled by the purchasing dealer. Additional evidence cannot be used at the instance of the selling dealer to alter or rectify an entry in the purchaser's declaration form, because that would amount to correcting a statutory declaration by someone who did not make it. A defective or incomplete Form C, including incorrect registration particulars, does not satisfy the conditions for concession, and the deficiency cannot be cured by substitute evidence except in the limited case where the purchasing dealer himself corrects and resubmits the form. Case-Laws VAT and Sales Tax Fri, 13 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149817