ASHWANI KUMAR MISHRA,J. - (1.) Assessee is aggrieved by an order of the tribunal dated 12.10.2017 whereby benefit of Form 'C' has been allowed only for a particular quarter. The order records that on account of amendment incorporated in the Act effective from 1.10.2005, Form 'C' can be furnished only for a quarter by the purchaser. Although no other defect has been found but as the form issued spread to more than one quarter, as such its benefit has been restricted by the assessing authority only to one quarter which position has been accepted by the tribunal.
(2.) Learned counsel for the assessee submits that purchaser is willing to furnish another form for the next quarter provided the same is accepted by the department.
(3.) Perusal of the memo of appeal would go to show that according to the assessee, he has made a request to the purchaser to provide an additional form, and that the same shall be produced as soon as the same is made available. Admittedly, no other form has been brought on record before the authorities. In such circumstances, no infirmity in the order of the tribunal can be found.;