https://www.taxtmi.com/caselaws?id=150884 A concessional sales tax notification did not require the prescribed certificate to be filed before the assessing officer as a condition for the concession. The appellate authority could admit corrected certificates under its wide power of further inquiry and additional evidence, especially where the assessee had originally produced certificates, later obtained corrected ones from government departments, and acted with due diligence and good faith. The Madhya Pradesh General Sales Tax Act supported this approach, and the position under section 8(4) of the Central Sales Tax Act was distinguishable because that provision expressly required filing before the prescribed authority. The certificates were therefore wrongly rejected, and their acceptance in appeal was justified. en-us Wed, 25 Sep 1974 00:00:00 +0530 Fri, 24 May 2013 13:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150884 A concessional sales tax notification did not require the prescribed certificate to be filed before the assessing officer as a condition for the concession. The appellate authority could admit corrected certificates under its wide power of further inquiry and additional evidence, especially where the assessee had originally produced certificates, later obtained corrected ones from government departments, and acted with due diligence and good faith. The Madhya Pradesh General Sales Tax Act supported this approach, and the position under section 8(4) of the Central Sales Tax Act was distinguishable because that provision expressly required filing before the prescribed authority. The certificates were therefore wrongly rejected, and their acceptance in appeal was justified. Case-Laws VAT and Sales Tax Wed, 25 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150884