1977 (1) TMI 63 - AT - VAT and Sales Tax

Summary

The appeal was against an order by the Asst. Commissioner, Sales Tax for the year 1968-69 under the Central Sales Tax Act, 1956. Additional demand of Rs. 2,452.35p including a penalty of Rs. 600 was created, reduced to Rs. 400 on appeal. Assessing authority taxed sales at 10%, reduced to 5% by appellate authority. Relief sought for two sales rejected due to improper 'C' forms, remanded for further examination. Case remanded for assessing authority to review 'C' forms and provide relief if found genuine.