Sales Tax Tribunal can accept C Forms during Appellate stage: Bombay HC

State of Maharashtra Vs M.M. Sales Corporation (Bombay High Court) Bombay High Court holds that appeal proceedings are extension of assessment and Appellate Authorities and Appellate Tribunal have powers of the widest amplitude. Accordingly, Maharashtra Sales Tax Tribunal’s Judgment accepting C Forms during Appellate stage was upheld. FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. This is an Appeal preferred by the State of Maharashtra challenging the judgment and order dated 15th January, 2020 passed by the Maharashtra Sales Tax Tribunal in VAT Second Appeal No.101 of 2014 unde...