https://www.taxtmi.com/caselaws?id=153997 The court ruled in favor of the assessee, confirming that declarations in form C were indeed presented before the Assistant Commissioner of Sales Tax. The court upheld the Additional Sales Tax Tribunal's decision to accept the C forms for assessment, emphasizing that this did not constitute admitting additional evidence without proper procedure. The revenue's arguments were dismissed, and the Tribunal's directives were upheld, resulting in a judgment in favor of the assessee with costs awarded. The decision was supported by both judges, Misra, C.J., and Behera, J. en-us Wed, 10 Feb 1982 00:00:00 +0530 Fri, 02 Aug 2013 17:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153997 The court ruled in favor of the assessee, confirming that declarations in form C were indeed presented before the Assistant Commissioner of Sales Tax. The court upheld the Additional Sales Tax Tribunal's decision to accept the C forms for assessment, emphasizing that this did not constitute admitting additional evidence without proper procedure. The revenue's arguments were dismissed, and the Tribunal's directives were upheld, resulting in a judgment in favor of the assessee with costs awarded. The decision was supported by both judges, Misra, C.J., and Behera, J. Case-Laws VAT and Sales Tax Wed, 10 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153997