https://www.taxtmi.com/caselaws?id=160563 Late production of genuine and relevant statutory declarations, such as forms C and H, cannot be rejected solely because they were filed for the first time in revision when their authenticity and nexus with the transactions are not disputed. On that basis, the assessment could not stand as framed, and the revisional order also required interference. The matter had to be sent back for a fresh assessment after the declarations were taken on record, so that the assessee could raise all available contentions and the assessment could be reconsidered on the merits of those forms. en-us Tue, 13 Mar 2001 00:00:00 +0530 Fri, 20 Dec 2013 14:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160563 Late production of genuine and relevant statutory declarations, such as forms C and H, cannot be rejected solely because they were filed for the first time in revision when their authenticity and nexus with the transactions are not disputed. On that basis, the assessment could not stand as framed, and the revisional order also required interference. The matter had to be sent back for a fresh assessment after the declarations were taken on record, so that the assessee could raise all available contentions and the assessment could be reconsidered on the merits of those forms. Case-Laws VAT and Sales Tax Tue, 13 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160563