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2016 (10) TMI 115 - HC - VAT and Sales TaxFailure to furnish "C Form" Declarations in time - whether the power under Section 55 of the Act is a power of review or only a rectification? - Held that: - the declaration forms to avail concessional rate of tax could be produced by the dealer at any time during the course of assessment or thereafter and if those forms are produced, then the Assessing Officer would be required to redo the assessment. The inability to produce the 'C' Forms at the appropriate time was for reasons beyond the control on the part of petitioner - the respondent directed to consider the petition filed for rectification along with the 'C' Forms - petition allowed - decided in favor of petitioner.
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