1998 (8) TMI 567

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....ontention of the assessee (petitioner) that it made inter-State sales during the assessment year 1987-88, the turnover of which is not liable to tax, was rejected by the assessing authority. The assessing authority brought the sales turnover to tax treating them local sales on the ground that form "C" was not produced by the assessee before him. Admittedly, form "C" was not produced before the ass....

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....authorities below. At no stage was the question seen by any authority as to whether the assessee was prevented by a sufficient cause in not producing form "C". The case of the assessee is clear that though form "C" was issued on March 29, 1988, the same could not be produced on account of being misplaced. No authority has looked into the fact as to whether form "C" was issued on March 29, 1988. as....