https://www.taxtmi.com/caselaws?id=153102 Declarations in C forms used for concessional sales tax treatment cannot be rejected mechanically for inadvertent omissions where the defect can be cured by reliable secondary material, such as certified registration certificates. The dealer must be given a real opportunity to remove the defect, and incomplete particulars do not make the declaration incurable if the omission is shown to have been remedied. An appellate authority may also examine the record and determine whether the defect has been cured and whether the declarations should be accepted on that basis. en-us Sat, 23 Aug 1980 00:00:00 +0530 Wed, 17 Jul 2013 14:53:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153102 Declarations in C forms used for concessional sales tax treatment cannot be rejected mechanically for inadvertent omissions where the defect can be cured by reliable secondary material, such as certified registration certificates. The dealer must be given a real opportunity to remove the defect, and incomplete particulars do not make the declaration incurable if the omission is shown to have been remedied. An appellate authority may also examine the record and determine whether the defect has been cured and whether the declarations should be accepted on that basis. Case-Laws VAT and Sales Tax Sat, 23 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153102