VAT and Sales Tax - Reassessment proceedings on the ground that one Form 3-B filed by the assesse claiming concessional rate of tax is invalid - procedural law lays emphasis on the spirit of law and not on form - reassessment proceedings not valid - HC

VAT and Sales Tax - Reassessment proceedings on the ground that one Form 3-B filed by the assesse claiming concessional rate of tax is invalid - procedural law lays emphasis on the spirit of law and not on form - reassessment proceedings not valid - HC....................