https://www.taxtmi.com/caselaws?id=367973 Belatedly produced 'C' forms affecting concessional sales tax treatment may be accepted after final assessment where the governing circular and settled legal position permit revision of the assessment. The assessing authority was directed to consider the dealer's representation, accept the declaration forms, and pass revised assessment orders after hearing the parties. The operative effect is that post-assessment production of declaration forms can still be acted upon in accordance with law when the statutory and administrative framework allows revision of the completed assessment. en-us Tue, 14 Aug 2018 00:00:00 +0530 Sat, 29 Sep 2018 06:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367973 Belatedly produced 'C' forms affecting concessional sales tax treatment may be accepted after final assessment where the governing circular and settled legal position permit revision of the assessment. The assessing authority was directed to consider the dealer's representation, accept the declaration forms, and pass revised assessment orders after hearing the parties. The operative effect is that post-assessment production of declaration forms can still be acted upon in accordance with law when the statutory and administrative framework allows revision of the completed assessment. Case-Laws VAT and Sales Tax Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367973