https://www.taxtmi.com/highlights?id=52035 The two appellate authorities have concurrently failed to appreciate not only the fact that the Assessee was entitled to file the 'C' declaration forms even at the appellate stage, which was nothing but continuation of the assessment proceedings, but also, they being the fact finding authority, were entitled to peruse the facts as the assessment authority- HC en-us Fri, 28 Feb 2020 08:22:17 +0530 Fri, 28 Feb 2020 08:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52035 The two appellate authorities have concurrently failed to appreciate not only the fact that the Assessee was entitled to file the 'C' declaration forms even at the appellate stage, which was nothing but continuation of the assessment proceedings, but also, they being the fact finding authority, were entitled to peruse the facts as the assessment authority- HC Highlights VAT and Sales Tax Fri, 28 Feb 2020 08:22:17 +0530 https://www.taxtmi.com/highlights?id=52035