1971 (10) TMI 110

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..... assessee in this case filed a certificate in 'C' form but in that certificate the registration number of the purchasing dealer was not mentioned. The certificate was, therefore, not taken into consideration. However, the assessee wanted an opportunity either to correct the certificate or to file a duplicate indicating the registration number of the purchasing dealer. This opportunity was not allow .....

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..... ed that proper certificates had been issued at the time of the transactions, such certificates could be accepted at later stages. If that could be done, there is no difficulty in the present case in having the certificate corrected in case some clerical mistake is discovered in the certificate and the assessing authorities are satisfied that proper certificate had been issued by the dealer, who pu .....

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..... y ought to give an opportunity to the dealer to explain errors or omissions noticed by the assessing authority in declarations in form 'C' prescribed under the Central Sales Tax Act, 1956, before rejecting them as invalid, if the assessing authority is satisfied that the mistake was merely a clerical mistake or an inadvertent omission and that a correct certificate could be issued by the purchasin .....

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