https://www.taxtmi.com/caselaws?id=443936 Concessional central sales tax under Form C depends on the dealer proving the genuineness and verifiability of the underlying transactions. Where verification from the corresponding State supports only one invoice, the concession may be limited to that transaction and denied for the remaining unverified invoices. The authority may scrutinise the contents of Form C before granting relief, and the dealer bears the burden of producing cogent evidence of entitlement. Reliance on a precedent arising from reassessment proceedings is not apposite where the claim is made in an original proceeding. en-us Wed, 04 Oct 2023 00:00:00 +0530 Thu, 05 Oct 2023 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443936 Concessional central sales tax under Form C depends on the dealer proving the genuineness and verifiability of the underlying transactions. Where verification from the corresponding State supports only one invoice, the concession may be limited to that transaction and denied for the remaining unverified invoices. The authority may scrutinise the contents of Form C before granting relief, and the dealer bears the burden of producing cogent evidence of entitlement. Reliance on a precedent arising from reassessment proceedings is not apposite where the claim is made in an original proceeding. Case-Laws VAT and Sales Tax Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443936