https://www.taxtmi.com/caselaws?id=277705 Rule 10(2) of the Central Sales Tax (Tamil Nadu) Rules allowed production of a declaration form before final assessment and recognised a duplicate where the original was lost. Rule 12(2) of the Central Sales Tax (Registration and Turnover) Rules required an indemnity bond only when the dealer itself had lost the form. As the original C Form had already been filed and was misplaced by the department, the dealer could not be treated as having lost it. The duplicate C Form was therefore entitled to consideration without an indemnity bond, and the assessments rejecting that claim were set aside with remand for fresh consideration. en-us Mon, 09 Feb 2015 00:00:00 +0530 Wed, 19 Dec 2018 06:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277705 Rule 10(2) of the Central Sales Tax (Tamil Nadu) Rules allowed production of a declaration form before final assessment and recognised a duplicate where the original was lost. Rule 12(2) of the Central Sales Tax (Registration and Turnover) Rules required an indemnity bond only when the dealer itself had lost the form. As the original C Form had already been filed and was misplaced by the department, the dealer could not be treated as having lost it. The duplicate C Form was therefore entitled to consideration without an indemnity bond, and the assessments rejecting that claim were set aside with remand for fresh consideration. Case-Laws VAT and Sales Tax Mon, 09 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277705