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2015 (2) TMI 1295 - HC - VAT and Sales TaxRevision of assessment - levy of tax - 'C' Form not filed - reversion of the input tax credit - Held that:- The petitioner is entitled to file Form of Declaration / Certificate relating to the year at any time before the final assessment of the accounts of that year. In this case, the petitioner has filed 'C' Form in original before the authority of the respondent and an endorsement has also been made by the concerned officer. Admittedly, both the parties admit that the receipt will be in-triplicate and the seller will retain a copy and furnish the original with the Department - When the authority has misplaced the original of the document for whatever be the reason, there is no hard and fast rule to deny the request of the petitioner for accepting the duplicate copy of the document, which is available with the petitioner. The matters are remitted back to the respondent for considering afresh and for passing appropriate orders on merits and in accordance with law - appeal allowed by way of remand.
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