https://www.taxtmi.com/caselaws?id=163189 Form C produced at the appellate stage in support of concessional tax on inter-State sales should not be rejected on a purely technical basis where it goes to the correct tax liability. The dealer had explained that the declaration was unavailable at assessment and was filed with an application under section 12B of the U.P. Trade Tax Act, 1948 during appeal. The High Court treated that explanation as sufficient, held that the application ought to have been allowed, and set aside the rejection. The matter was remanded for fresh consideration of Form C and its effect in accordance with law. en-us Mon, 14 May 2007 00:00:00 +0530 Tue, 25 Mar 2014 13:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163189 Form C produced at the appellate stage in support of concessional tax on inter-State sales should not be rejected on a purely technical basis where it goes to the correct tax liability. The dealer had explained that the declaration was unavailable at assessment and was filed with an application under section 12B of the U.P. Trade Tax Act, 1948 during appeal. The High Court treated that explanation as sufficient, held that the application ought to have been allowed, and set aside the rejection. The matter was remanded for fresh consideration of Form C and its effect in accordance with law. Case-Laws VAT and Sales Tax Mon, 14 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163189