1967 (7) TMI 101 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the petition in a case involving a dispute over an inter-State transaction covered by a lost declaration in Form C. The Court held that the form should be filed within a reasonable time, not strictly with the monthly returns. The Tribunal was directed to reconsider the appeal after receiving a photostat copy of the counterfoil and determining the assessee's eligibility for benefits under the Central Sales Tax Act, 1956.