https://www.taxtmi.com/caselaws?id=200083 Concessional inter-State sales tax treatment was held unavailable where the C-Forms relied upon were verified as bogus, unissued, unverifiable, or materially discrepant. The High Court noted that the reassessment rested on reports from the issuing tax authorities, and that the assessee, despite notice and opportunity, failed to prove the authenticity of the forms or compliance with the statutory conditions for the concession. On that basis, the reassessment, differential tax, and penalty were upheld, and the challenge failed. en-us Mon, 11 May 2015 00:00:00 +0530 Tue, 20 Mar 2018 07:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200083 Concessional inter-State sales tax treatment was held unavailable where the C-Forms relied upon were verified as bogus, unissued, unverifiable, or materially discrepant. The High Court noted that the reassessment rested on reports from the issuing tax authorities, and that the assessee, despite notice and opportunity, failed to prove the authenticity of the forms or compliance with the statutory conditions for the concession. On that basis, the reassessment, differential tax, and penalty were upheld, and the challenge failed. Case-Laws VAT and Sales Tax Mon, 11 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200083