1971 (10) TMI 110 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh held that assessing authorities must allow dealers to explain errors or omissions in 'C' form declarations before rejecting them as invalid. The court emphasized that if a clerical mistake is discovered, the authorities should permit correction or filing of a duplicate form. The decision was in favor of the assessee, who was awarded costs and counsel's fee of Rs. 100.