https://www.taxtmi.com/caselaws?id=150414 Concessional sales tax under section 6A of the Bihar Sales Tax Act depends on strict compliance with the prescribed declaration requirement; production of an incorrect form before the assessing authority does not satisfy that condition. The Patna HC also recognised that the appellate authority may, under its remand power, set aside the assessment and direct further enquiry when sufficient cause exists for non-production of the correct declaration, and the revisional authority may exercise the same power if the appellate authority does not. The concession is therefore conditional on statutory compliance, but remand remains available for proper enquiry. en-us Thu, 26 Apr 1973 00:00:00 +0530 Thu, 16 May 2013 14:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150414 Concessional sales tax under section 6A of the Bihar Sales Tax Act depends on strict compliance with the prescribed declaration requirement; production of an incorrect form before the assessing authority does not satisfy that condition. The Patna HC also recognised that the appellate authority may, under its remand power, set aside the assessment and direct further enquiry when sufficient cause exists for non-production of the correct declaration, and the revisional authority may exercise the same power if the appellate authority does not. The concession is therefore conditional on statutory compliance, but remand remains available for proper enquiry. Case-Laws VAT and Sales Tax Thu, 26 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150414