2012 (7) TMI 812

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....p; MR. JUSTICE S.RAVINDRA BHAT (OPEN COURT)   1. Revenue claims to be aggrieved by order dated 11th May, 2011 passed by the Appellate Tribunal, Value Added Tax, Delhi remitting the matter to the VATO to verify the 'C' & 'F' Forms which were produced during the course of the appellate proceedings and grant relief to the dealer if the forms are found to be in order.   2. It was argued b....

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....2(7) of the Central Sales Tax Act (Registration & Turnover Rules, 1957) and stated that satisfaction is that of the prescribed authority. In response, the counsel for the assessee sought to point out that the forms were initially produced before the VATO, but without application for extension which invited rejection. The assessee's submission, however, is that necessary application had in fact bee....