Reasonable-time filing of Form C under CST law may still secure section 8(4) benefit where the original was lost in transit.

Form C for the section 8(4) Central Sales Tax Act, 1956 benefit is not subject to a strict limitation period; the relevant test is whether it was produced within a reasonable time. Where the original declaration was lost in transit, an authentic photostat copy of the counterfoil could be considered for this purpose. The appellate authorities erred in treating the filing requirement as strictly time-bound, and the matter was restored for fresh disposal on merits after receiving the copy and determining entitlement to the statutory benefit.

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Issues: Whether the declaration in Form C, produced after the assessment because the original was lost in transit, could be treated as filed within a reasonable time so as to entitle the assessee to the benefit of section 8(4) of the Central Sales Tax Act, 1956.

Analysis: The declaration was not produced with the monthly returns, but the delay was explained by loss in transit. The Court held that filing Form C is not governed by a strict limitation and that the question is whether the form was produced within a reasonable time. It further held that a photostat copy of the counterfoil, if authentic, could be considered for this purpose, and that the appellate authorities erred in treating the requirement as one of strict time-bound filing.

Conclusion: The matter was to be reconsidered on merits, with the appeal restored for fresh disposal after receiving the photostat copy of the counterfoil and deciding whether the assessee was entitled to the benefit of section 8(4) of the Central Sales Tax Act, 1956.

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