Court Rules: 'C' Forms Rejection Invalid Without Proof of Inauthenticity by Assessing Authority Under VAT/Sales Tax.

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....Concessional rate of tax - rejection of 'C' Forms - there is no proof regarding verification made or materials collected - Unless and until the Assessing Authority became convinced that the 'C' Forms produced were not genuine, based on any materials collected, the assessments made rejecting the claim for concessional rate of tax, cannot be sustained.....