https://www.taxtmi.com/caselaws?id=156197 The assessee's entitlement to deduction for sales to registered dealers depended on production of S.T. 1 forms, and the record showed that the forms were not filed earlier because the assessee had been trying to obtain them from the purchaser. In these circumstances, the delay in furnishing the forms ought to have been condoned, the forms taken on record, and the legitimate deduction considered on its merits. The refusal to accept the S.T. 1 forms was therefore unsustainable, and the revision petition had to be reheard after the forms were admitted. en-us Thu, 10 Jan 1991 00:00:00 +0530 Mon, 16 Sep 2013 14:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156197 The assessee's entitlement to deduction for sales to registered dealers depended on production of S.T. 1 forms, and the record showed that the forms were not filed earlier because the assessee had been trying to obtain them from the purchaser. In these circumstances, the delay in furnishing the forms ought to have been condoned, the forms taken on record, and the legitimate deduction considered on its merits. The refusal to accept the S.T. 1 forms was therefore unsustainable, and the revision petition had to be reheard after the forms were admitted. Case-Laws VAT and Sales Tax Thu, 10 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156197