https://www.taxtmi.com/caselaws?id=157116 At the stage of issuing statutory declaration form IB, the authority could verify only whether the prescribed form and account particulars were furnished; it could not decide whether the goods were actually used so as to affect concessional treatment, because that question belonged to assessment. The refusal to issue the form was therefore held unjustified, and issuance was directed. A suo motu amendment to the registration certificate, made operative from an earlier date, also failed because the notice did not clearly propose such amendment and proper opportunity was not afforded. The amendment was quashed, while the authority was left free to proceed afresh in accordance with law after due notice. en-us Thu, 14 May 1992 00:00:00 +0530 Mon, 30 Sep 2013 14:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157116 At the stage of issuing statutory declaration form IB, the authority could verify only whether the prescribed form and account particulars were furnished; it could not decide whether the goods were actually used so as to affect concessional treatment, because that question belonged to assessment. The refusal to issue the form was therefore held unjustified, and issuance was directed. A suo motu amendment to the registration certificate, made operative from an earlier date, also failed because the notice did not clearly propose such amendment and proper opportunity was not afforded. The amendment was quashed, while the authority was left free to proceed afresh in accordance with law after due notice. Case-Laws VAT and Sales Tax Thu, 14 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157116