https://www.taxtmi.com/caselaws?id=155477 Where a dealer shows sufficient cause for not producing C declaration forms at the assessment stage, the appellate authority may receive those forms. If their genuineness still requires verification, the proper course is remand to the assessing authority for scrutiny and fresh consideration rather than immediate grant of relief on unverified forms. The appellate stage acceptance of the forms was therefore justified in principle, but final relief without remand was incorrect, and the matter was restored for verification and reassessment. en-us Sat, 28 Nov 1987 00:00:00 +0530 Wed, 04 Sep 2013 16:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155477 Where a dealer shows sufficient cause for not producing C declaration forms at the assessment stage, the appellate authority may receive those forms. If their genuineness still requires verification, the proper course is remand to the assessing authority for scrutiny and fresh consideration rather than immediate grant of relief on unverified forms. The appellate stage acceptance of the forms was therefore justified in principle, but final relief without remand was incorrect, and the matter was restored for verification and reassessment. Case-Laws VAT and Sales Tax Sat, 28 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155477