Form C declarations may be accepted on appeal only where sufficient cause is shown for earlier non-production.

Form C declarations under the Central Sales Tax framework are ordinarily required to be furnished to the assessing authority within the prescribed time, but the appellate authority may entertain them where the dealer shows sufficient cause for not producing them earlier. Rule 12(7) permits extension for sufficient cause, and the concession under section 8 depends on compliance with the declaration requirement. Where no explanation or request for adjournment was made before assessment, appellate receipt is not automatic. The earlier contrary ruling was treated as fact-specific because sufficient explanation had been shown there.

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Issues: Whether form C declarations, not produced before the assessing authority, could be entertained by the appellate authority on a sufficient explanation for non-production at the assessment stage.

Analysis: Section 8(1) of the Central Sales Tax Act, 1956 grants concessional tax treatment for inter-State sales to registered dealers, but section 8(4) makes the concession conditional upon furnishing declarations in the prescribed form within the prescribed time or within such further time as may be permitted for sufficient cause. Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 requires the declaration in form C to be furnished up to the time of assessment by the first assessing authority, with a proviso enabling extension where sufficient cause is shown. On the facts, no request for adjournment or explanation for failure to produce the declarations had been placed before the assessing authority. In those circumstances, the appellate authority was not obliged to receive the declarations merely because they were tendered for the first time in appeal. The earlier decision holding that appellate production may be accepted was distinguishable on its own facts, where sufficient explanation for non-production before assessment had been established.

Conclusion: The appellate authority ought to consider form C declarations only where the dealer shows sufficient cause for not producing them before the assessing authority. On the facts, the Tribunal erred in refusing to consider the declarations, and the reference was answered in favour of the assessee.

Ratio Decidendi: Declarations in form C, though ordinarily required to be furnished before assessment, may be entertained at the appellate stage if the dealer establishes sufficient cause for earlier non-production.

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