https://www.taxtmi.com/caselaws?id=249935 Assessment disallowing exemption and concessional rate claims for non-production of Form-C and Form-H declarations may be reopened where binding departmental circulars require fresh consideration of the declarations. In the reported Madras High Court matter, the court did not examine the merits of the tax claims, but permitted the assessment to be quashed and remanded because available declaration forms had been produced and time was sought for the balance forms before the reply period expired. Fresh orders were directed after receipt and consideration of the forms, subject to payment of part of the tax before the respondent accepted the declarations. en-us Tue, 01 Jul 2014 00:00:00 +0530 Mon, 28 Jul 2014 09:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249935 Assessment disallowing exemption and concessional rate claims for non-production of Form-C and Form-H declarations may be reopened where binding departmental circulars require fresh consideration of the declarations. In the reported Madras High Court matter, the court did not examine the merits of the tax claims, but permitted the assessment to be quashed and remanded because available declaration forms had been produced and time was sought for the balance forms before the reply period expired. Fresh orders were directed after receipt and consideration of the forms, subject to payment of part of the tax before the respondent accepted the declarations. Case-Laws VAT and Sales Tax Tue, 01 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249935