https://www.taxtmi.com/caselaws?id=154321 Appellate powers in sales tax assessment are co-extensive with those of the assessing authority, so C forms not produced at the original stage may still be entertained on appeal when sufficient cause is shown for the earlier omission. The appellate authority may examine the genuineness of the forms and either grant the concessional rate itself or remit the matter for fresh consideration. Non-production before the assessing authority is not automatically fatal to concessional relief, and the assessee may still obtain the benefit at the appellate stage if the forms are properly admitted and verified. en-us Thu, 05 Jul 1984 00:00:00 +0530 Sat, 17 Aug 2013 13:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154321 Appellate powers in sales tax assessment are co-extensive with those of the assessing authority, so C forms not produced at the original stage may still be entertained on appeal when sufficient cause is shown for the earlier omission. The appellate authority may examine the genuineness of the forms and either grant the concessional rate itself or remit the matter for fresh consideration. Non-production before the assessing authority is not automatically fatal to concessional relief, and the assessee may still obtain the benefit at the appellate stage if the forms are properly admitted and verified. Case-Laws VAT and Sales Tax Thu, 05 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154321