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2015 (4) TMI 283 - HC - VAT and Sales TaxValidity of order passed - Order passed without giving time for production of Declaration Form in Form-C - Held that:- as the Declaration Form in Form-C is now readily available with the petitioner and also the contention of the petitioner that if the same is allowed to be produced before the respondent, then, he will be able to substantiate that he is not liable to pay any tax at all and also the fact that the assessee can be permitted to produce the Declaration Form in Form-C, within five years from the assessment year, with sufficient reasons, I am inclined to set aside the impugned order and the matter is remitted back to the respondent only to the limited extent to decide the matter afresh after taking into consideration the reply of the petitioner dated 17.11.2014 along with Form-C, if it is within time. - Matter remanded back - Decided in favour of assessee.
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