https://www.taxtmi.com/caselaws?id=161375 A waiver of tax liability under the circular dated 15 January 1988 was treated as dependent on compliance with prescribed declaration-form formalities, but the absence of the forms was not treated as conclusive where the goods had already suffered tax and the record showed prior enquiries and confirmation of issuance. The discussion indicates that the waiver mechanism required a fair opportunity to furnish the certificate and supporting information before relief could be denied. The matter was therefore remitted for fresh verification and reconsideration of the waiver benefit in accordance with the circular requirements. en-us Tue, 30 Apr 2002 00:00:00 +0530 Thu, 16 Jan 2014 16:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161375 A waiver of tax liability under the circular dated 15 January 1988 was treated as dependent on compliance with prescribed declaration-form formalities, but the absence of the forms was not treated as conclusive where the goods had already suffered tax and the record showed prior enquiries and confirmation of issuance. The discussion indicates that the waiver mechanism required a fair opportunity to furnish the certificate and supporting information before relief could be denied. The matter was therefore remitted for fresh verification and reconsideration of the waiver benefit in accordance with the circular requirements. Case-Laws VAT and Sales Tax Tue, 30 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161375