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2014 (1) TMI 1827 - CALCUTTA HIGH COURTConcessional rate of duty - absence of declaration form (Form C) - petitioner says that he has now obtained the photocopy of the counter part of the declaration forms from its seller together with a certificate appended thereto to be the true copy of the original - Held that: - There is no dispute raised by the respondents authorities that no legality can be attached to such certificate issued by a competent authority. This Court, therefore, does not find any impediment on the part of the respondent authorities in taking into consideration the photocopy of the counter part of the declaration form when admittedly the original declaration have been destroyed in fire. The petitioner is permitted to submit the photocopy of the declaration forms issued by seller together with the certificate issued by the sales tax authority at New Delhi before the Revisional Board - petition allowed.
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