https://www.taxtmi.com/caselaws?id=154641 Production of a check-gate receipt was sufficient to support adjustment of tax already paid, where no prescribed form for the certificate existed and there was no finding that the transfer was not bona fide or was absent from the dealer's books; the adjustment was allowed to avoid double payment. By contrast, the Tribunal could not grant rebate under section 13(8) because the Act did not provide a maintainable appeal against refusal of that rebate, and its appellate power was confined to appeals expressly authorised by the statute. en-us Thu, 11 Dec 1986 00:00:00 +0530 Mon, 26 Aug 2013 11:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154641 Production of a check-gate receipt was sufficient to support adjustment of tax already paid, where no prescribed form for the certificate existed and there was no finding that the transfer was not bona fide or was absent from the dealer's books; the adjustment was allowed to avoid double payment. By contrast, the Tribunal could not grant rebate under section 13(8) because the Act did not provide a maintainable appeal against refusal of that rebate, and its appellate power was confined to appeals expressly authorised by the statute. Case-Laws VAT and Sales Tax Thu, 11 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154641