Court Denies Concessional Tax on C-Form Sales Using Photostat Copy; Fails Rule 12(3) Compliance.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Concessional tax on C-Form sales, cannot be allowed on production of photostat copy of the counterfoil. It cannot be said to be strict or even substantial compliance of Rule 12(3) - HC....