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2012 (7) TMI 812 - HC - VAT and Sales TaxVerification of ‘C’ & ‘F’ Forms produced during the appellate proceedings - remitting the matter to the VATO - forms were initially produced before the VATO, but without application for extension which invited rejection - Held that:- No doubt in the year 2005, the Parliament amended Section 8(4), and correspondently a period of three months were prescribed thus assessee had furnished the application along with ‘C’ form as required by law - enquiry had to be done by the VATO which was rightly directed by the Tribunal.
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