https://www.taxtmi.com/caselaws?id=415589 Purchasing dealers who bore the burden of excess tax were treated as persons aggrieved and could invoke writ jurisdiction to challenge the assessment and seek refund. Form C was held not to be confined to filing with the return; its belated production during assessment was permissible because the requirement was directory, not mandatory, and substantive concessional treatment could not be denied on a technicality. As the dealers and the goods satisfied the statutory conditions and the declarations were produced before the assessing authority, the concessional rate applied and the excess tax collected without authority had to be refunded with interest. en-us Mon, 06 Dec 2021 00:00:00 +0530 Tue, 13 Sep 2022 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415589 Purchasing dealers who bore the burden of excess tax were treated as persons aggrieved and could invoke writ jurisdiction to challenge the assessment and seek refund. Form C was held not to be confined to filing with the return; its belated production during assessment was permissible because the requirement was directory, not mandatory, and substantive concessional treatment could not be denied on a technicality. As the dealers and the goods satisfied the statutory conditions and the declarations were produced before the assessing authority, the concessional rate applied and the excess tax collected without authority had to be refunded with interest. Case-Laws VAT and Sales Tax Mon, 06 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415589