27 February 2012
A party has issued a single 'C form' for two quarters of the year 2008-09 to my client. But sale tax Deptt. is not considering the said C form in assessment proceeding of my client reason that c form is req. on qtrly basis but said c form is recd. for 2 qtrs. and deptt. has raised demand. Plz suggest any case law or reply to save the demand.