https://www.taxtmi.com/caselaws?id=445162 E-1 and C declaration forms produced at the appellate or revisional stage, together with an application for additional evidence, were held to deserve consideration where the transaction was admitted to be inter-State and rejection would expose the assessee to a higher rate of tax. The High Court followed the liberal approach that, if the forms were unavailable at assessment for unavoidable reasons but were later filed before the appellate forum, the authority should examine them subject to verification so tax is levied in accordance with law. The Tribunal's failure to consider the additional-evidence request was found improper, and the matter was remitted for fresh decision. en-us Tue, 17 Oct 2023 00:00:00 +0530 Wed, 01 Nov 2023 19:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445162 E-1 and C declaration forms produced at the appellate or revisional stage, together with an application for additional evidence, were held to deserve consideration where the transaction was admitted to be inter-State and rejection would expose the assessee to a higher rate of tax. The High Court followed the liberal approach that, if the forms were unavailable at assessment for unavoidable reasons but were later filed before the appellate forum, the authority should examine them subject to verification so tax is levied in accordance with law. The Tribunal's failure to consider the additional-evidence request was found improper, and the matter was remitted for fresh decision. Case-Laws VAT and Sales Tax Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445162