https://www.taxtmi.com/caselaws?id=430936 Form C declarations found to be forged or non-genuine do not entitle an assessee to tax relief under the M.P. VAT Act, because the burden remains on the assessee to prove the authenticity of the declarations. The Court held that a fake Form C is equivalent to non-production of a valid declaration, and the Department need not prove collusion with the purchasing dealer where verification shows the forms to be false or unverifiable. On those findings, tax and penalty were sustained and no substantial question of law arose. en-us Mon, 11 Jul 2022 00:00:00 +0530 Thu, 01 Dec 2022 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430936 Form C declarations found to be forged or non-genuine do not entitle an assessee to tax relief under the M.P. VAT Act, because the burden remains on the assessee to prove the authenticity of the declarations. The Court held that a fake Form C is equivalent to non-production of a valid declaration, and the Department need not prove collusion with the purchasing dealer where verification shows the forms to be false or unverifiable. On those findings, tax and penalty were sustained and no substantial question of law arose. Case-Laws VAT and Sales Tax Mon, 11 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430936