Form-C declarations and dealer replies must be considered before final assessment, with remand required when ignored.

Form-C declarations may be produced before final assessment where sufficient reason exists, and the assessing authority must consider the dealer's reply and supporting documents before completing assessment. Because the reply and Form-C materials were not taken into account, the assessment order was set aside and the matter remitted for fresh decision after giving an opportunity to place the documents on record, subject to production within time.

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Issues: Whether the assessment order ought to be set aside and the matter remitted for fresh consideration after taking the reply and Form-C declarations into account.

Analysis: The petitioner sought to rely on Form-C declarations and the reply already submitted, contending that the assessment order had been passed before those materials could be considered. Rule 10(2) of the Central Sales Tax (Tamil Nadu) Rules, 1957 permits the selling dealer, for sufficient reason, to keep the declaration forms and produce them before final assessment. As the declarations were available and the respondent had not considered the reply before passing the order, the assessment required reconsideration after affording an opportunity to place the relevant documents on record.

Conclusion: The impugned assessment order was set aside and the matter was remitted to the respondent for fresh decision after considering the reply and Form-C declarations, subject to their production within time.

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