https://www.taxtmi.com/caselaws?id=763607 Non-production of 'C' forms does not, by itself, justify assessment at the higher rate where the assessee claims the goods fall under a scheduled entry attracting 4% tax. The authorities were required to determine the true nature of the goods and the applicable tax rate before fastening liability at 14.5%, because 'C' forms are relevant only where exemption is claimed. As that enquiry was not properly made, the assessment and appellate orders were set aside and the matter was remanded for fresh assessment after hearing the assessee. en-us Tue, 19 Nov 2024 00:00:00 +0530 Tue, 24 Dec 2024 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763607 Non-production of 'C' forms does not, by itself, justify assessment at the higher rate where the assessee claims the goods fall under a scheduled entry attracting 4% tax. The authorities were required to determine the true nature of the goods and the applicable tax rate before fastening liability at 14.5%, because 'C' forms are relevant only where exemption is claimed. As that enquiry was not properly made, the assessment and appellate orders were set aside and the matter was remanded for fresh assessment after hearing the assessee. Case-Laws VAT / Sales Tax Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763607