https://www.taxtmi.com/caselaws?id=334012 Defective C-Forms that are capable of correction must be returned to the dealer so the defects can be cured before the assessment is finalised. Where the dealer has sought return of the forms and the request has been received, the assessing authority should not rely on the disputed forms to complete the assessment without giving that opportunity. The assessment must be revisited after the corrected forms, and any fresh forms produced, are considered on the relevant heads. en-us Mon, 08 Aug 2016 00:00:00 +0530 Wed, 02 Nov 2016 12:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334012 Defective C-Forms that are capable of correction must be returned to the dealer so the defects can be cured before the assessment is finalised. Where the dealer has sought return of the forms and the request has been received, the assessing authority should not rely on the disputed forms to complete the assessment without giving that opportunity. The assessment must be revisited after the corrected forms, and any fresh forms produced, are considered on the relevant heads. Case-Laws VAT and Sales Tax Mon, 08 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334012