https://www.taxtmi.com/caselaws?id=381726 Form I produced after assessment for an inter-State sale to a Special Economic Zone unit could be taken into account for exemption under the Central Sales Tax Act, and the assessment could be revised if the form withstood scrutiny. The court held that the earlier precedent allowing post-assessment production of forms was not limited to Form C or concessional-rate claims, and the concession-exemption distinction was immaterial on the facts. The authority's summary rejection of that precedent without reasons was unsustainable, and the matter had to be reconsidered under the statutory rectification route before fresh assessment in accordance with law. en-us Tue, 04 Jun 2019 00:00:00 +0530 Mon, 17 Jun 2019 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381726 Form I produced after assessment for an inter-State sale to a Special Economic Zone unit could be taken into account for exemption under the Central Sales Tax Act, and the assessment could be revised if the form withstood scrutiny. The court held that the earlier precedent allowing post-assessment production of forms was not limited to Form C or concessional-rate claims, and the concession-exemption distinction was immaterial on the facts. The authority's summary rejection of that precedent without reasons was unsustainable, and the matter had to be reconsidered under the statutory rectification route before fresh assessment in accordance with law. Case-Laws VAT and Sales Tax Tue, 04 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381726