https://www.taxtmi.com/caselaws?id=159928 The High Court directed the assessing authority to examine the petitioner's claim for concessional tax rate on inter-State sales based on the submitted C and D forms, granting relief for the covered turnover amount if genuine. The judgment underscores the importance of timely submission of required forms and cooperation between taxpayers and tax authorities in verifying claims. It highlights the need for due diligence in meeting documentation requirements to benefit from tax concessions and the repercussions of delays in the process. en-us Fri, 10 Jul 1998 00:00:00 +0530 Thu, 05 Dec 2013 16:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159928 The High Court directed the assessing authority to examine the petitioner's claim for concessional tax rate on inter-State sales based on the submitted C and D forms, granting relief for the covered turnover amount if genuine. The judgment underscores the importance of timely submission of required forms and cooperation between taxpayers and tax authorities in verifying claims. It highlights the need for due diligence in meeting documentation requirements to benefit from tax concessions and the repercussions of delays in the process. Case-Laws VAT and Sales Tax Fri, 10 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159928