https://www.taxtmi.com/caselaws?id=157077 Additional declaration forms may be accepted at the appellate stage where the requirements of rule 61 of the Orissa Sales Tax Rules, 1947 are satisfied. The Tribunal erred by proceeding on an incorrect factual assumption that the forms had been taken back and not resubmitted, and by failing to assess the request in the proper factual perspective. On that basis, the refusal to accept the assessee's 'C' declaration forms was not justified. en-us Wed, 27 Nov 1991 00:00:00 +0530 Mon, 30 Sep 2013 11:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157077 Additional declaration forms may be accepted at the appellate stage where the requirements of rule 61 of the Orissa Sales Tax Rules, 1947 are satisfied. The Tribunal erred by proceeding on an incorrect factual assumption that the forms had been taken back and not resubmitted, and by failing to assess the request in the proper factual perspective. On that basis, the refusal to accept the assessee's 'C' declaration forms was not justified. Case-Laws VAT and Sales Tax Wed, 27 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157077