https://www.taxtmi.com/caselaws?id=297103 Stock transfers were treated as local sales because Form-F declarations were not produced at assessment. The petitioner later sought rectification under Section 73 of the Puducherry Value Added Tax Act, 2007 and filed Form-F declarations with supporting documents. Without deciding the merits of the assessment, the HC directed reconsideration of the rectification request in light of the additional materials. The matter was remitted to the respondent to pass appropriate orders after giving the petitioner an opportunity of hearing. en-us Thu, 13 Feb 2020 00:00:00 +0530 Thu, 19 Aug 2021 04:50:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297103 Stock transfers were treated as local sales because Form-F declarations were not produced at assessment. The petitioner later sought rectification under Section 73 of the Puducherry Value Added Tax Act, 2007 and filed Form-F declarations with supporting documents. Without deciding the merits of the assessment, the HC directed reconsideration of the rectification request in light of the additional materials. The matter was remitted to the respondent to pass appropriate orders after giving the petitioner an opportunity of hearing. Case-Laws VAT and Sales Tax Thu, 13 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297103