https://www.taxtmi.com/caselaws?id=155513 A declaration form C obtained after assessment could be accepted by the first appellate authority in appropriate cases. The Orissa High Court followed earlier decisions recognising that appellate power to receive the form exists, and treated the Tribunal's contrary view as an error of law. The matter should have been remitted to the assessing authority for fresh consideration in accordance with law, and the issue was answered in favour of the dealer and against the department. en-us Mon, 06 Jul 1987 00:00:00 +0530 Thu, 05 Sep 2013 11:25:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155513 A declaration form C obtained after assessment could be accepted by the first appellate authority in appropriate cases. The Orissa High Court followed earlier decisions recognising that appellate power to receive the form exists, and treated the Tribunal's contrary view as an error of law. The matter should have been remitted to the assessing authority for fresh consideration in accordance with law, and the issue was answered in favour of the dealer and against the department. Case-Laws VAT and Sales Tax Mon, 06 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155513