https://www.taxtmi.com/caselaws?id=152640 Form D for concessional tax treatment on Government sales is satisfied when the assessee correctly completes any one of the alternative transaction-identifying particulars, such as the purchase order number and date, bill or cash memo details, or challan details. Where one prescribed set of particulars is duly filled in and the remaining alternatives are struck off, the form is not incomplete. The legal requirement is met by furnishing any one of the specified modes of identification, so the concessional rate claim cannot be refused merely because the other fields are left blank. en-us Tue, 26 Aug 1980 00:00:00 +0530 Mon, 08 Jul 2013 12:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152640 Form D for concessional tax treatment on Government sales is satisfied when the assessee correctly completes any one of the alternative transaction-identifying particulars, such as the purchase order number and date, bill or cash memo details, or challan details. Where one prescribed set of particulars is duly filled in and the remaining alternatives are struck off, the form is not incomplete. The legal requirement is met by furnishing any one of the specified modes of identification, so the concessional rate claim cannot be refused merely because the other fields are left blank. Case-Laws VAT and Sales Tax Tue, 26 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152640