https://www.taxtmi.com/caselaws?id=403266 Amendment of an online third-quarter return and issuance of segregated Form C were allowed where inter-State purchases were correctly reflected in the books, but an inadvertent return-entry error prevented bifurcation in the system. The respondent did not dispute the transactions on merits and relied only on the absence of a utility to split purchases already entered. The Court held that the petitioner should not be prejudiced by the department's software limitations and directed that the return be amended and separate Form C issued, subject to verification of entitlement on merits and not on limitation. en-us Tue, 19 Jan 2021 00:00:00 +0530 Sat, 23 Jan 2021 10:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403266 Amendment of an online third-quarter return and issuance of segregated Form C were allowed where inter-State purchases were correctly reflected in the books, but an inadvertent return-entry error prevented bifurcation in the system. The respondent did not dispute the transactions on merits and relied only on the absence of a utility to split purchases already entered. The Court held that the petitioner should not be prejudiced by the department's software limitations and directed that the return be amended and separate Form C issued, subject to verification of entitlement on merits and not on limitation. Case-Laws VAT and Sales Tax Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403266