https://www.taxtmi.com/caselaws?id=432840 The Court allowed the revision in favor of the assessee, setting aside the Tribunal's order. It held that non-compliance with the amended provisions of the Central Sales Tax Act, specifically non-production of Form C/D, should not lead to the denial of set-off under the Trade Tax Act, provided other conditions were met. The judgment in Yamaha Motor Escorts Ltd. case was upheld, emphasizing that non-production of Form C/D should not result in the denial of set-off, subject to specified conditions. en-us Fri, 13 Jan 2023 00:00:00 +0530 Sat, 14 Jan 2023 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432840 The Court allowed the revision in favor of the assessee, setting aside the Tribunal's order. It held that non-compliance with the amended provisions of the Central Sales Tax Act, specifically non-production of Form C/D, should not lead to the denial of set-off under the Trade Tax Act, provided other conditions were met. The judgment in Yamaha Motor Escorts Ltd. case was upheld, emphasizing that non-production of Form C/D should not result in the denial of set-off, subject to specified conditions. Case-Laws VAT and Sales Tax Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432840