https://www.taxtmi.com/caselaws?id=167732 Statutory benefit for branch transfers could not be refused solely because form F was not produced during assessment. Where the prescribed forms are later furnished, the assessing authority must verify their genuineness and decide the claim on merits; delayed production by itself is not a valid basis to deny the exemption or deduction. If the forms are found fabricated, the authority may reject the claim and apply statutory penalty. The adverse assessment and appellate orders were therefore set aside, and the matter was remitted for reconsideration on the basis of the produced forms. en-us Tue, 12 Feb 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167732 Statutory benefit for branch transfers could not be refused solely because form F was not produced during assessment. Where the prescribed forms are later furnished, the assessing authority must verify their genuineness and decide the claim on merits; delayed production by itself is not a valid basis to deny the exemption or deduction. If the forms are found fabricated, the authority may reject the claim and apply statutory penalty. The adverse assessment and appellate orders were therefore set aside, and the matter was remitted for reconsideration on the basis of the produced forms. Case-Laws VAT and Sales Tax Tue, 12 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167732