Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1996 (8) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (8) TMI 449 - SC - VAT and Sales TaxWhether the Additional District Judge was justified in directing the notified authority to accept the photostat copies and the counter-foils of the declaration in form 'C' of the turnover of ₹ 3,59,497.38 in respect of the sales stated to have been made by the respondent in the course of inter-State trade and commerce? Held that:- Appeal dismissed. The assessee had not done all that it could; it could, and should, have preferred an appeal against the order of the learned single judge and persisted in its application for obtaining from the official liquidator duplicates of the 'C' form declarations, as required by rule 12(3). Since it did not, in the face of the clear language of the rule, its case can hardly be said to be a hard case. The language of the provision here is clear and was rightly applied by the High Court.
|