https://www.taxtmi.com/caselaws?id=402544 In rectification proceedings, the HC upheld refusal to grant further time to file C Form declarations, noting that adequate opportunity had already been given and the assessments had attained finality. However, where the rectification applications expressly raised an alternative substantive claim that the disputed motor sales as capital goods should be taxed at 5% even without C Form declarations, the assessing authority was required to decide that claim on merits. Because the operative order dealt only with additional time and omitted the alternative prayer, the matter was left open for fresh adjudication after hearing the assessee. en-us Mon, 23 Nov 2020 00:00:00 +0530 Wed, 06 Jan 2021 12:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402544 In rectification proceedings, the HC upheld refusal to grant further time to file C Form declarations, noting that adequate opportunity had already been given and the assessments had attained finality. However, where the rectification applications expressly raised an alternative substantive claim that the disputed motor sales as capital goods should be taxed at 5% even without C Form declarations, the assessing authority was required to decide that claim on merits. Because the operative order dealt only with additional time and omitted the alternative prayer, the matter was left open for fresh adjudication after hearing the assessee. Case-Laws VAT and Sales Tax Mon, 23 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402544