https://www.taxtmi.com/caselaws?id=154481 Tax liability could not be sustained merely because C forms were said to have been received by the assessee's authorised representative, where there was no reliable proof that the forms were handed over to or used by the assessee. The finding of delivery rested only on oral information, without written material or an opportunity to cross-examine the person said to have made that statement. Even on an assumed receipt by the representative, no finding showed actual utilisation by the assessee. In the absence of proof of utilisation, the demand could not be upheld and the revision succeeded for the assessee. en-us Mon, 25 Feb 1985 00:00:00 +0530 Wed, 21 Aug 2013 18:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154481 Tax liability could not be sustained merely because C forms were said to have been received by the assessee's authorised representative, where there was no reliable proof that the forms were handed over to or used by the assessee. The finding of delivery rested only on oral information, without written material or an opportunity to cross-examine the person said to have made that statement. Even on an assumed receipt by the representative, no finding showed actual utilisation by the assessee. In the absence of proof of utilisation, the demand could not be upheld and the revision succeeded for the assessee. Case-Laws VAT and Sales Tax Mon, 25 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154481