1989 (1) TMI 341 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the Tax Revision Case (T.R.C.) as the assessee produced E-I forms before the Assistant Commercial Tax Officer, following Rule 12(7) of the Central Sales Tax Rules. The Court held that E-I forms can be considered even after assessment if sufficient cause is established, based on a previous decision related to C forms. The Tribunal's order was upheld, and the T.R.C. was dismissed with no costs.