Bombay sales tax act 1956 c forms lost
kamalakar sawant
(Querist) 01 March 2013
This query is : Resolved
Sir
A co in maharashtra supplied goods to co in Goa in 1995. While assessing in 2008 C forms were not traceble. STO asked to give declaration in form G and bond etc. Buyer at Goa was also requested to issue duplicate who refused as matter was old , time barred.. Yet Commercial Tax Officer Goa confirmed the sale. Now STO refused to accept Declaration in Form G and levied Tax at full rates which is almost 3 time more with penalty. What is the remedy ?
How can STO make assessment of 1994/95 period in 2008 ?
Last assessment hearing was held in 2000 AD
Shall be gratefull for advice.
Kamalakar
Raj Kumar Makkad
(Expert) 01 March 2013
You need to challenge the illegal order before the appellate authority.
kamalakar sawant
(Querist) 01 March 2013
Thank you sir. However I am at loss to undrstand whether law prior to 2002 used to allow declaration , bond etc by seller .If so can you quote case law ?
kamalakar sawant
(Querist) 01 March 2013
Sir
Can you tell under which cercumstances STO can assess 1994/95 period after laps of 12 years ie in2008 ?