https://www.taxtmi.com/caselaws?id=767040 The dispute concerned concessional Central Sales Tax treatment based on Form C declarations that had not been produced despite earlier opportunities. The assessee stated that the relevant declarations were in its possession and could be filed before the Assessing Authority. In the interest of justice, the High Court accepted that statement, granted one final opportunity to produce Form C, and remanded the matter for verification and fresh decision. It also made clear that no further opportunity would be granted, so the tax claim would stand or fall on verification of the declarations. en-us Mon, 03 Mar 2025 00:00:00 +0530 Mon, 10 Mar 2025 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767040 The dispute concerned concessional Central Sales Tax treatment based on Form C declarations that had not been produced despite earlier opportunities. The assessee stated that the relevant declarations were in its possession and could be filed before the Assessing Authority. In the interest of justice, the High Court accepted that statement, granted one final opportunity to produce Form C, and remanded the matter for verification and fresh decision. It also made clear that no further opportunity would be granted, so the tax claim would stand or fall on verification of the declarations. Case-Laws VAT / Sales Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767040