https://www.taxtmi.com/caselaws?id=157905 Entitlement to concessional tax rate depended on compliance with the statutory requirement to produce the prescribed forms, and the authorities found the assessee's explanation for non-production of the 'C' forms to be belated and unsupported by the record. The appellate authority and Tribunal concurrently held that the assessee was negligent, and the question of sufficient cause was treated as one of fact. No legal error or question of law was shown to justify interference or remand, so the finding of no sufficient cause was upheld and remand was declined. en-us Wed, 11 Jan 1995 00:00:00 +0530 Sat, 12 Oct 2013 12:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157905 Entitlement to concessional tax rate depended on compliance with the statutory requirement to produce the prescribed forms, and the authorities found the assessee's explanation for non-production of the 'C' forms to be belated and unsupported by the record. The appellate authority and Tribunal concurrently held that the assessee was negligent, and the question of sufficient cause was treated as one of fact. No legal error or question of law was shown to justify interference or remand, so the finding of no sufficient cause was upheld and remand was declined. Case-Laws VAT and Sales Tax Wed, 11 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157905