https://www.taxtmi.com/caselaws?id=785315 Challenge concerns levy of 5% tax where seller could not produce Form C; purchaser had obligation to obtain and furnish Form C under law, but failed to do so leading to adverse assessment. The appellate process included dismissal for want of prosecution but remittal was precluded because the relevant tribunal no longer exists, which prevented referral back. The purchaser later furnished Form C and it was placed on record; consequently the lower assessment and first appellate orders were quashed and the matter was directed to be decided afresh by the designated authority after affording the seller a hearing. en-us Mon, 19 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 08:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785315 Challenge concerns levy of 5% tax where seller could not produce Form C; purchaser had obligation to obtain and furnish Form C under law, but failed to do so leading to adverse assessment. The appellate process included dismissal for want of prosecution but remittal was precluded because the relevant tribunal no longer exists, which prevented referral back. The purchaser later furnished Form C and it was placed on record; consequently the lower assessment and first appellate orders were quashed and the matter was directed to be decided afresh by the designated authority after affording the seller a hearing. Case-Laws VAT / Sales Tax Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785315