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2016 (5) TMI 1057 - HC - VAT and Sales TaxRejection of C-forms - petitioner not been able to co-relate the two C-forms with matching invoices - adding two components of a bill to arrive at a sum carrying the difference of a rupee has resulted in two C-forms of combined value in excess of ₹ 61 lakh - Held that:- once the State does not suspect that the petitioner was trying to pass off a sales tax C-form in respect of a transaction without justification and when the arithmetical error is to the extent of Re.1, the Board ought to have allowed the petitioner the latitude and accepted the co-relation of the invoices with the relevant C-forms. It is true that in matters of accounts, the figures should tally up to the last digit on either side and chartered accountants burn their midnight all over such details, but when it comes to a matter of adjudication as to whether the relevant bill was relatable to the amounts claimed in the two C-forms, the Board ought to have shown a greater degree of flexibility and accepted the same. Therefore, the petitioner is entitled to the benefits in respect of C-forms bearing nos.2116542 and 2116543 since all the invoices pertaining thereto have been identified and there is substantial co-relation which has been established. - Decided in favour of appellant
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