Belated C form declarations cannot be refused on delay alone when substantive entitlement exists and post-assessment acceptance is within power.

Belated C form declarations for an inter-State sale could not be rejected merely for delay where entitlement on the merits of the transaction was not disputed and the assessing authority had power under the Tamil Nadu General Sales Tax Act, 1959 read with the Central Sales Tax Act, 1956 to accept the declarations even after assessment. The authority was required to consider the substantive validity of the request, and a technical objection based only on late production of forms was insufficient where the explanation was that the forms had not been obtained from the dealers in time. Acceptance of the C forms was therefore warranted.

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Issues: Whether the petitioner was entitled to have the belated C form declarations accepted for the inter-State sale of leather meal for the assessment year 1994-95.

Analysis: The entitlement to furnish C form declarations on the merits of the transaction was not in dispute. The rejection rested only on delay in filing the forms. The petitioner had approached the authority under section 55 of the Tamil Nadu General Sales Tax Act, 1959 read with sections 8(4) and 9(2) of the Central Sales Tax Act, 1956, and the respondent had the power to accept the declarations even after the assessment order. In these circumstances, a request that was otherwise valid on merits could not be refused merely on a technical ground of belated production, especially where the explanation was that the forms had not been obtained from the dealers in time.

Conclusion: The petitioner was entitled to acceptance of the C form declarations, and the rejection on the ground of delay was unsustainable.

Ratio Decidendi: Where entitlement to tax-declaration forms is able on merits and the assessing authority has power to accept them even after assessment, belated filing alone is not a valid ground to reject the request when substantial justice requires acceptance.

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