Form C must be filed before the prescribed authority and cannot be introduced for the first time on appeal.

Under section 8(4) of the Central Sales Tax Act, 1956 and rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957, form C must be furnished to the prescribed authority, and the statute does not contemplate first production before the appellate authority. Where the assessee had already been given two opportunities to file the declaration and did not seek further time at assessment, the assessing authority was justified in refusing additional time. The declaration could not validly be accepted at the appellate stage, and the reference was answered for the department.

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Issues: Whether the assessing authority was bound to grant further time to produce C form, and whether C form could be accepted for the first time at the appellate stage.

Analysis: The assessee had already been granted opportunities twice to file C form, but failed to do so and did not seek any further time when the matter was finally taken up for assessment. On the statutory scheme under section 8(4) of the Central Sales Tax Act, 1956 and rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957, the declaration in form C is required to be furnished to the prescribed authority. The provisions do not contemplate production of the declaration before the appellate authority in place of the prescribed authority. The prior decisions relied upon were applied to hold that the expression "prescribed authority" excludes the appellate authority for this purpose.

Conclusion: The assessing authority committed no error in declining further time, and form C could not be accepted at the appellate stage. The reference was answered in favour of the department and against the assessee.

Ratio Decidendi: Where the statute requires a declaration to be furnished to the prescribed authority, it cannot be validly produced for the first time before the appellate authority.

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