TMI Blog2014 (1) TMI 1827X X X X Extracts X X X X X X X X Extracts X X X X ..... is no dispute raised by the respondents authorities that no legality can be attached to such certificate issued by a competent authority. This Court, therefore, does not find any impediment on the part of the respondent authorities in taking into consideration the photocopy of the counter part of the declaration form when admittedly the original declaration have been destroyed in fire. The peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner. While assessment is made to the return filed by the petitioner claiming the benefit of concessional rate the authorities did not allow the same for want of declaration form (Form C ) against the inter-state sales. It is not in dispute that the fire broke out in the locality and the petitioner s commercial place is also gutted in fire. The appellate and the revisional authority affirms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner cannot be taken into consideration. There is no dispute to the proposition that if the things are required to be done in a particular manner those should be done in such manner and not at all. If all the necessary ingredients are provided by the assessee which is required to be furnished in the prescribed form the authorities should not be too hyper technical in denying the claim. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the photocopy of the declaration forms issued by seller together with the certificate issued by the sales tax authority at New Delhi before the Revisional Board who shall treat the same to have been made in compliance of the relevant provisions and shall consider the claim of the petitioner for benefit of the concessional rate. With these observations, the writ petition is dispose of. The do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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