https://www.taxtmi.com/caselaws?id=417094 Concessional central sales tax treatment requires strict compliance with the prescribed Form C declaration requirements, and xerox or duplicate copies cannot substitute for original C Forms or shift the verification burden to the assessing authority. On the tax classification issue, where the impugned order did not substantively examine whether the goods fell under the higher rate or the concessional schedule entry, the matter could be remitted for fresh adjudication with an opportunity for the dealer to produce materials. The challenge therefore failed on Form C compliance, but the assessment was set aside for reconsideration of the rate and classification question. en-us Thu, 09 Dec 2021 00:00:00 +0530 Sat, 15 Jan 2022 08:48:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417094 Concessional central sales tax treatment requires strict compliance with the prescribed Form C declaration requirements, and xerox or duplicate copies cannot substitute for original C Forms or shift the verification burden to the assessing authority. On the tax classification issue, where the impugned order did not substantively examine whether the goods fell under the higher rate or the concessional schedule entry, the matter could be remitted for fresh adjudication with an opportunity for the dealer to produce materials. The challenge therefore failed on Form C compliance, but the assessment was set aside for reconsideration of the rate and classification question. Case-Laws VAT and Sales Tax Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417094