C Form furnished late, the benefit of reduced tax??

Dear all,

find below a mail from a friend.

Can you please send me any supreme court or high court cases in support of allowing reduced rate of 4% in cases where C forms are furnished late that is after close of financial year as per VAT Act. There are cases in KGST period that is prior to 31.03.2005. Please treat it as urgent.

If you have the case law, please forward to my mail id: tonyfca@rediffmail.com