https://www.taxtmi.com/caselaws?id=164506 ST-XXII-based deduction was disallowed because the declaration forms were found, on departmental enquiry and repeated proceedings, to be bogus and not genuine. The assessee had been given multiple opportunities to produce supporting evidence and establish the authenticity of the forms but failed to do so, so the objection based on alleged lack of adequate opportunity was rejected. Precedents relied on by the assessee were held inapplicable because they did not concern cases where the declaration forms themselves were found to be false. The tax demand and penalty therefore stood undisturbed. en-us Wed, 03 Mar 2010 00:00:00 +0530 Tue, 14 Oct 2014 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164506 ST-XXII-based deduction was disallowed because the declaration forms were found, on departmental enquiry and repeated proceedings, to be bogus and not genuine. The assessee had been given multiple opportunities to produce supporting evidence and establish the authenticity of the forms but failed to do so, so the objection based on alleged lack of adequate opportunity was rejected. Precedents relied on by the assessee were held inapplicable because they did not concern cases where the declaration forms themselves were found to be false. The tax demand and penalty therefore stood undisturbed. Case-Laws VAT and Sales Tax Wed, 03 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164506