https://www.taxtmi.com/caselaws?id=158000 Refusal to accept a duplicate Form C and deny concessional sales tax turned on whether the dealer had shown sufficient cause for not producing the original form before the assessing authority. The appellate authority's power to receive Form C and grant relief depended on that factual inquiry, but neither the appellate authority nor the Tribunal examined it and instead proceeded on the view that they lacked jurisdiction to accept the document. The matter therefore raised a question of law, and the Tribunal was directed to state the case and make a reference to the High Court. en-us Wed, 11 Jan 1995 00:00:00 +0530 Mon, 14 Oct 2013 17:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158000 Refusal to accept a duplicate Form C and deny concessional sales tax turned on whether the dealer had shown sufficient cause for not producing the original form before the assessing authority. The appellate authority's power to receive Form C and grant relief depended on that factual inquiry, but neither the appellate authority nor the Tribunal examined it and instead proceeded on the view that they lacked jurisdiction to accept the document. The matter therefore raised a question of law, and the Tribunal was directed to state the case and make a reference to the High Court. Case-Laws VAT and Sales Tax Wed, 11 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158000