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2017 (12) TMI 1172 - HC - VAT and Sales TaxRevision of assessment of assessment - absence of F-forms - benefits of stock transfer after the amendment made to Section 6A of the Central Sales Tax Act, 1956 - Held that: - relaince placed on the decision of the Honourable Supreme Court in India Agencies (Regd.) v. Additional Commissioner of Commercial Taxes, [2004 (12) TMI 372 - SUPREME COURT OF INDIA] which categorically found that concessional tax on C-Form sales, cannot be allowed on production of photostat copy of the counterfoil. It cannot be said to be strict or even substantial compliance of Rule 12(3) - there is no reason to entertain the revision since no question of law arises from the impugned order - revision dismissed.
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