https://www.taxtmi.com/caselaws?id=160766 Where an exemption claim was already on record, the later production of the supporting statutory form could not be refused merely on procedural grounds when sufficient cause explained the delay. The High Court held that the assessee should not lose substantive tax relief because Form III-Ga(4) was produced after the Tribunal's order, particularly where earlier decisions permitted belated filing of supporting forms in aid of an existing claim. The Tribunal's refusal to grant time was set aside and the matter was remanded for fresh consideration of the exemption claim on the basis of the produced form. en-us Fri, 19 Apr 2002 00:00:00 +0530 Tue, 24 Dec 2013 14:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160766 Where an exemption claim was already on record, the later production of the supporting statutory form could not be refused merely on procedural grounds when sufficient cause explained the delay. The High Court held that the assessee should not lose substantive tax relief because Form III-Ga(4) was produced after the Tribunal's order, particularly where earlier decisions permitted belated filing of supporting forms in aid of an existing claim. The Tribunal's refusal to grant time was set aside and the matter was remanded for fresh consideration of the exemption claim on the basis of the produced form. Case-Laws VAT and Sales Tax Fri, 19 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160766