https://www.taxtmi.com/caselaws?id=159990 Failure to produce Form C before the assessing officer required fresh factual examination where the assessee claimed the form had been issued and later misplaced. The authorities had not recorded findings on whether Form C was actually issued on the stated date, whether non-production resulted from misplacement, or whether it was produced before the first appellate authority only after recovery. Those foundational facts were necessary to decide whether sufficient cause existed for the earlier non-production and, if so, to reconsider the taxability of the inter-State sales in accordance with law. en-us Tue, 18 Aug 1998 00:00:00 +0530 Fri, 06 Dec 2013 15:13:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159990 Failure to produce Form C before the assessing officer required fresh factual examination where the assessee claimed the form had been issued and later misplaced. The authorities had not recorded findings on whether Form C was actually issued on the stated date, whether non-production resulted from misplacement, or whether it was produced before the first appellate authority only after recovery. Those foundational facts were necessary to decide whether sufficient cause existed for the earlier non-production and, if so, to reconsider the taxability of the inter-State sales in accordance with law. Case-Laws VAT and Sales Tax Tue, 18 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159990