https://www.taxtmi.com/highlights?id=60854 Refund of excess tax - Purchase of High Speed Diesel Oil - inter-state sales - refusal to accept the “C” Forms - It is well settled that if a claim is otherwise admissible on the basis of documents on record, the failure to revise a return would be immaterial as it is the duty of the Assessing Officer to impose tax on the basis of law as not the basis of an alleged concession, acquiescence or mistake or failure on the part of the assessee to make a correct claim - HC en-us Thu, 09 Dec 2021 08:37:23 +0530 Thu, 09 Dec 2021 08:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60854 Refund of excess tax - Purchase of High Speed Diesel Oil - inter-state sales - refusal to accept the “C” Forms - It is well settled that if a claim is otherwise admissible on the basis of documents on record, the failure to revise a return would be immaterial as it is the duty of the Assessing Officer to impose tax on the basis of law as not the basis of an alleged concession, acquiescence or mistake or failure on the part of the assessee to make a correct claim - HC Highlights VAT and Sales Tax Thu, 09 Dec 2021 08:37:23 +0530 https://www.taxtmi.com/highlights?id=60854