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R.K. Wire Products Ltd. Versus Jt. Commissioner of Sales Tax & Others

2016 (4) TMI 612 - CALCUTTA HIGH COURT

Disallowance 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 v .....

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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 - WP No. 1253 of 2015 - Dated:- 18-2-2016 - Sanjib Banerjee, J. For the Appellant : Mr. S. K. .....

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e the relevant paragraph from the order impugned dated April 17, 2015: "The Assessing Officer was right in pointing out that "D" Certificates do not bear any date of issue and the petitioner is unable to produce any correspondence whatsoever related with the purchase order. As such the entire claim of ₹ 87,88,692.00, related to D certificates remain disallowed…" It is evident from the relevant order that had the "D" forms indicated the dates of issue th .....

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trol over the extent to which forms would be filled up by Government officials at their behest. It is just as likely that obtaining the "D" forms with the signature and seal was upon the petitioner's patience being tested to the full. The petitioner has relied on a judgment reported at 20 STC 528 for the recognition therein at page 541 of the report that when the particulars pertaining to the transaction are evident from the form furnished, the mere omission to fill in the date of .....

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