https://www.taxtmi.com/caselaws?id=261348 Belated production of statutory C Forms and H Forms did not justify denial of concessional sales tax where the assessee later furnished the forms and sought reopening of the assessment. The governing circular required the assessing authority to examine forms produced after assessment by reopening the matter for the limited purpose of considering concessional treatment, and Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 recognised extension of the filing requirement. Concessional tax benefit could not be refused on a purely technical ground when the forms were subsequently produced. The assessment order, demand notices and appellate order were quashed, and the matter was remanded for fresh consideration on the basis of the forms. en-us Fri, 05 Jun 2015 00:00:00 +0530 Thu, 09 Jul 2015 06:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261348 Belated production of statutory C Forms and H Forms did not justify denial of concessional sales tax where the assessee later furnished the forms and sought reopening of the assessment. The governing circular required the assessing authority to examine forms produced after assessment by reopening the matter for the limited purpose of considering concessional treatment, and Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 recognised extension of the filing requirement. Concessional tax benefit could not be refused on a purely technical ground when the forms were subsequently produced. The assessment order, demand notices and appellate order were quashed, and the matter was remanded for fresh consideration on the basis of the forms. Case-Laws VAT and Sales Tax Fri, 05 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261348