https://www.taxtmi.com/caselaws?id=168083 A dealer seeking concessional tax treatment was allowed to produce Form D-1 for consideration, since the court applied the principle that where the requisite declaration forms were not produced at assessment, the matter may be remitted for verification of genuineness and admissibility. The assessment, appellate and tribunal orders were set aside and the Assessing Authority was directed to decide the matter afresh in accordance with law, leaving the claim to be examined on merits. en-us Mon, 06 May 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168083 A dealer seeking concessional tax treatment was allowed to produce Form D-1 for consideration, since the court applied the principle that where the requisite declaration forms were not produced at assessment, the matter may be remitted for verification of genuineness and admissibility. The assessment, appellate and tribunal orders were set aside and the Assessing Authority was directed to decide the matter afresh in accordance with law, leaving the claim to be examined on merits. Case-Laws VAT and Sales Tax Mon, 06 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168083