https://www.taxtmi.com/caselaws?id=326498 The High Court of Calcutta allowed the petitioner's plea in a case concerning the disallowance of "D" form certificates by the West Bengal Commercial Taxes Appellate and Revisional Board due to missing dates and purchase order references. The Court emphasized that the omission of dates and purchase order details should not automatically lead to rejection if transaction particulars are evident from the form. The Court directed the Board to adopt a rational approach and granted the petitioner an opportunity to resubmit the certificates for due credit without cost implications. en-us Thu, 18 Feb 2016 00:00:00 +0530 Sat, 16 Apr 2016 10:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326498 The High Court of Calcutta allowed the petitioner's plea in a case concerning the disallowance of "D" form certificates by the West Bengal Commercial Taxes Appellate and Revisional Board due to missing dates and purchase order references. The Court emphasized that the omission of dates and purchase order details should not automatically lead to rejection if transaction particulars are evident from the form. The Court directed the Board to adopt a rational approach and granted the petitioner an opportunity to resubmit the certificates for due credit without cost implications. Case-Laws VAT and Sales Tax Thu, 18 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326498