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2011 (6) TMI 543 - HC - VAT and Sales TaxDefective C forms - Correction in C form - Revision application - disallowance of concessional rate of tax claimed by the company on inter-State sales of diesel and other petroleum products – Held that:- corrections or substitutions made in the C form should be in line with the corrections made by the buyer in the triplicate copy retained by him and produced before the assessing officer for assessment under the local Sales Tax Act in that State. - assessing officer is directed to return the rejected C forms. petitioner is granted three months' time from date of return of C forms from the officer to produce corrected copies and furnish details of payments received as above for the officer to verify and revise the assessments.
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