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2016 (4) TMI 612 - HC - VAT and Sales TaxDisallowance of certificates in "D" form - Forms were undated and there was no reference to any purchase order therein - omission to fill in the date of issue of the form - Held that:- Once the relevant forms specified the invoices or bills or cash memoranda, including the dates thereof, and the Assessing Officer or the authorities did not have any material to detract from the particulars indicated in the "D" form issued by some other Government, at least the Board should have taken a rational view of the matter without being hyper technical in insisting that every 'i' should be dotted or every 't' be crossed. That does not imply that the Board would be reckless to accept whatever "D" form is submitted by a dealer since the same would have emanated from one Government or the other. It is only to emphasize that a rational approach should be adopted in assessing a shortcoming in the form of the present kind and unless there are additional grounds for suspecting the transaction, the mere omission to refer to the purchase order or to fill in the date of the issue of the form should not prompt the Board to discard the certificate. Therefore, the impugned order is set aside and the petitioner is given an opportunity to submit the same "D" forms before the Assessing Authority who shall take cognizance thereof and give due credit therefor to the petitioner. - Decided in favour of petitioner
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