1982 (11) TMI 163 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the revision petition filed by the assessee regarding the acceptance of C form declarations at the appellate stage. The Court directed the Appellate Assistant Commissioner to reconsider the matter in light of a recent Full Bench decision allowing appellate authorities to entertain C form declarations out of time on sufficient cause. The Tribunal's decision was set aside, and no costs were awarded. (Case citation: 1982 (11) TMI 163 - MADRAS HIGH COURT)