1987 (7) TMI 565

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..... o this Court: "Whether, on the facts and in the circumstances of the case, the learned Member, Additional Sales Tax Tribunal is correct to hold that securing of the declaration in form C subsequent to the assessment is not a good ground for its acceptance by the first appellate authority?" 2.. The dealer had filed certain declaration form before the appellate authority as it was not available .....

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..... has been held that the appellate authority in appropriate cases has the power to accept the declaration form. The Tribunal, therefore, has committed an error of law in taking a contrary view. It should have remitted the matter back to the assessing authority. 4.. In the result, the answer to the question referred to is given in favour of the dealer and against the department. The matter is remit .....

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