https://www.taxtmi.com/caselaws?id=388909 Assessment on sales against Form C could not be sustained merely because the assessee did not produce proof of filing the original C-forms, where duplicate C-forms had been filed and their genuineness was to be verified. The revenue accepted that the duplicates were before the assessing officer, and the matter required reconsideration on merits after examination of those forms and after giving the assessee an opportunity of hearing. The corresponding penalty also could not stand on the same basis and was set aside for fresh consideration. en-us Tue, 19 Nov 2019 00:00:00 +0530 Wed, 27 Nov 2019 10:59:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388909 Assessment on sales against Form C could not be sustained merely because the assessee did not produce proof of filing the original C-forms, where duplicate C-forms had been filed and their genuineness was to be verified. The revenue accepted that the duplicates were before the assessing officer, and the matter required reconsideration on merits after examination of those forms and after giving the assessee an opportunity of hearing. The corresponding penalty also could not stand on the same basis and was set aside for fresh consideration. Case-Laws VAT and Sales Tax Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388909