https://www.taxtmi.com/caselaws?id=161179 The Court directed the assessing authority to consider the value shown in the invoice for assessment purposes in a case challenging the Karnataka Appellate Tribunal's order on inter-State transfer of goods. It emphasized the importance of valid "C" forms for concessional tax rates in inter-State transactions, clarifying that forms submitted to an authority lacking jurisdiction should be returned or sent to the relevant assessing authority. The petitioner was advised to take legal action against the Trichy authorities independently. The revision petition was disposed of with these instructions, allowing further legal actions if needed. en-us Tue, 23 Nov 1999 00:00:00 +0530 Wed, 08 Jan 2014 18:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161179 The Court directed the assessing authority to consider the value shown in the invoice for assessment purposes in a case challenging the Karnataka Appellate Tribunal's order on inter-State transfer of goods. It emphasized the importance of valid "C" forms for concessional tax rates in inter-State transactions, clarifying that forms submitted to an authority lacking jurisdiction should be returned or sent to the relevant assessing authority. The petitioner was advised to take legal action against the Trichy authorities independently. The revision petition was disposed of with these instructions, allowing further legal actions if needed. Case-Laws VAT and Sales Tax Tue, 23 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161179