Late production of S.T. 1 forms should be accepted where delay was not due to the assessee's inaction.

The assessee's entitlement to deduction for sales to registered dealers depended on production of S.T. 1 forms, and the record showed that the forms were not filed earlier because the assessee had been trying to obtain them from the purchaser. In these circumstances, the delay in furnishing the forms ought to have been condoned, the forms taken on record, and the legitimate deduction considered on its merits. The refusal to accept the S.T. 1 forms was therefore unsustainable, and the revision petition had to be reheard after the forms were admitted.

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Issues: Whether the assessee was entitled to have the S.T. 1 forms taken on record and the revision reheard despite their production after completion of assessment.

Analysis: The deduction claimed for sales to registered dealers depended upon production of S.T. 1 forms. The record showed that the assessee had been trying to obtain the forms from the purchaser and that non-production earlier was not due to its inaction. In these circumstances, the delay in furnishing the forms ought to have been condoned and the forms taken on record so that the legitimate deduction could be considered.

Conclusion: The refusal to take the S.T. 1 forms on record was unsustainable, and the revision petition had to be reheard after accepting those forms.

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