https://www.taxtmi.com/caselaws?id=150500 Clerical mistakes or inadvertent omissions in Form C declarations should not be treated as fatal where the purchasing dealer was in fact registered and the underlying entitlement can be verified. The assessing authority must give the dealer an opportunity to explain the defect and may allow amendment of the form or accept a properly completed duplicate form instead of rejecting the declaration outright. A missing registration number was treated as a curable defect, so invalidation without allowing rectification was impermissible. en-us Mon, 25 Oct 1971 00:00:00 +0530 Fri, 17 May 2013 16:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150500 Clerical mistakes or inadvertent omissions in Form C declarations should not be treated as fatal where the purchasing dealer was in fact registered and the underlying entitlement can be verified. The assessing authority must give the dealer an opportunity to explain the defect and may allow amendment of the form or accept a properly completed duplicate form instead of rejecting the declaration outright. A missing registration number was treated as a curable defect, so invalidation without allowing rectification was impermissible. Case-Laws VAT and Sales Tax Mon, 25 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150500