https://www.taxtmi.com/caselaws?id=155358 Inter-State sales supported by C forms could not be denied concessional tax treatment merely because the purchasing dealers' registrations had earlier been cancelled. The assessee, having received C forms in the ordinary course of business and produced them with the sales, discharged the initial burden of showing entitlement to the concessional rate. Cancellation of registration alone did not prove that the assessee knew, or should have known, that the forms were invalid, especially where there was no material showing surrender of the certificates and unused forms or public notification of invalidity. In these circumstances, further verification by the assessee was not required and revision of the assessments on that basis was unsustainable. en-us Mon, 28 Mar 1988 00:00:00 +0530 Tue, 03 Sep 2013 17:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155358 Inter-State sales supported by C forms could not be denied concessional tax treatment merely because the purchasing dealers' registrations had earlier been cancelled. The assessee, having received C forms in the ordinary course of business and produced them with the sales, discharged the initial burden of showing entitlement to the concessional rate. Cancellation of registration alone did not prove that the assessee knew, or should have known, that the forms were invalid, especially where there was no material showing surrender of the certificates and unused forms or public notification of invalidity. In these circumstances, further verification by the assessee was not required and revision of the assessments on that basis was unsustainable. Case-Laws VAT and Sales Tax Mon, 28 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155358