https://www.taxtmi.com/caselaws?id=164654 Rectification under the U.P. Trade Tax Act was upheld where the absence of Form C coverage for part of the turnover was apparent from the record and did not require detailed inquiry; the dealer was therefore liable for differential tax on the uncovered turnover. A separate defect in C Form No. 72714 was treated as merely formal because the amount was supported by an annexed sheet and the substantive entitlement to concessional rate was not shown to be affected. The concessional rate could not be denied on that basis, though relief remained limited to the uncovered turnover. en-us Mon, 07 Jul 2008 00:00:00 +0530 Thu, 04 Dec 2014 19:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164654 Rectification under the U.P. Trade Tax Act was upheld where the absence of Form C coverage for part of the turnover was apparent from the record and did not require detailed inquiry; the dealer was therefore liable for differential tax on the uncovered turnover. A separate defect in C Form No. 72714 was treated as merely formal because the amount was supported by an annexed sheet and the substantive entitlement to concessional rate was not shown to be affected. The concessional rate could not be denied on that basis, though relief remained limited to the uncovered turnover. Case-Laws VAT and Sales Tax Mon, 07 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164654