1994 (3) TMI 373

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..... A. No. 627 of 1990. It is aggrieved to the extent, the Tribunal has held that form XXI-A issued under rule 22-B(5) of the Tamil Nadu General Sales Tax Rules, 1959, even though it may contain entries of transactions for more than one month, has to be considered as valid only to the extent the entries relate to the relevant month; the entries relating to the succeeding month be excluded, as otherwis .....

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..... the form pertaining to the relevant month, it is not possible to hold that the entire form is vitiated or invalidated. For the fault committed by the assessee in including the transactions for more than one month in one form, he cannot be punished by invalidating the entire form which can very well be treated as the one relating to the transactions of one month included in the form. By doing so, t .....

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