1998 (8) TMI 567

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..... 7-88, the turnover of which is not liable to tax, was rejected by the assessing authority. The assessing authority brought the sales turnover to tax treating them local sales on the ground that form "C" was not produced by the assessee before him. Admittedly, form "C" was not produced before the assessing officer. The contention of the assessee is that form "C" though was issued on March 29, 1988, .....

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..... ted by a sufficient cause in not producing form "C". The case of the assessee is clear that though form "C" was issued on March 29, 1988, the same could not be produced on account of being misplaced. No authority has looked into the fact as to whether form "C" was issued on March 29, 1988. as averred. If it is found that form "C" was issued on March 29, 1988 as claimed by the assessee, then the re .....

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