2012 (7) TMI 812

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..... tion 8(4), and correspondently a period of three months were prescribed thus assessee had furnished the application along with ‘C’ form as required by law - enquiry had to be done by the VATO which was rightly directed by the Tribunal. - STA 50/2012 - - - Dated:- 25-7-2012 - MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR, JJ. For Appellant: Mr.A.K.Babbar, Govt. Counsel For Res .....

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..... ted under law. 3. The Tribunal relied upon a decision i.e. State of Andhra Pradesh v. Hyderabad Asbestos Cement Production Ltd., 1994(94) STC 410 (SC). It was argued that the Supreme Court construed the un-amended Section 8(4) which justified a benevolent interpretation. After the amendment, the proviso to Section 8(4) requires the submission of the declaration within the prescribed time. Learne .....

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