2016 (5) TMI 1057

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....Dudheria, Adv ORDER The Court : The grievance of the petitioner is that a minor error of adding two components of a bill to arrive at a sum carrying the difference of a rupee has resulted in two C-forms of combined value in excess of Rs. 61 lakh to be rejected by the West Bengal Commercial Taxes Appellate and Revisional Board. The present petition is a sequel to WP No.490 of 2015 which was disp....

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....reconsideration. The Board has now rejected the two C-forms on the ground that the petitioner has not been able to co-relate the two C-forms with matching invoices. There is no dispute that the first three bills in respect whereof C-form no.2116542 was issued have been identified. However, the fourth component or the bill relating to an amount of Rs. 4,04,133/- in respect of C-form bearing no.211....

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....er of C-form no.2116542 (other than the three admitted bills) and C-form no.2116543 pertained to the bill of August 31, 2005 referred to on the reverse of the relevant C-forms. In the affidavit filed by the State, it is only pointed out at paragraph 8 thereof that since the two components did not add up to the exact amount indicated in the bill dated August 31, 2005, the Board was justified in re....

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....oard ought to have shown a greater degree of flexibility and accepted the same. WP No.547 of 2015 is allowed by setting aside the order impugned dated November 24, 2014 and by holding that the petitioner is entitled to the benefits in respect of C-forms bearing nos.2116542 and 2116543 since all the invoices pertaining thereto have been identified and there is substantial co-relation which has bee....