https://www.taxtmi.com/caselaws?id=155345 Where returns are accepted and no turnover is added or reduced, the assessment is not treated as a best judgment assessment, so the limitation applicable to best judgment proceedings does not invalidate the order or require further notice for production of particulars. Concessional sales tax treatment depends on production of the prescribed C and D declaration forms; that requirement is mandatory for availing the concession, though the forms may be produced at any stage of the assessment proceedings. As the assessee failed to produce the forms despite opportunities, no concession was available and the impugned orders were left undisturbed. en-us Wed, 16 Dec 1987 00:00:00 +0530 Tue, 03 Sep 2013 16:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155345 Where returns are accepted and no turnover is added or reduced, the assessment is not treated as a best judgment assessment, so the limitation applicable to best judgment proceedings does not invalidate the order or require further notice for production of particulars. Concessional sales tax treatment depends on production of the prescribed C and D declaration forms; that requirement is mandatory for availing the concession, though the forms may be produced at any stage of the assessment proceedings. As the assessee failed to produce the forms despite opportunities, no concession was available and the impugned orders were left undisturbed. Case-Laws VAT and Sales Tax Wed, 16 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155345