Belated C and F forms may still be considered; assessment orders were quashed for fresh decision on merits.

Belated C and F forms filed under the Central Sales Tax framework were held capable of consideration in rectification proceedings, as the rules did not create an absolute bar and the forms were not wholly within the dealer's control. The authority was required to examine the record and consider the forms before finalising liability, so concessional treatment or exemption could not be refused solely for late production. The Madras HC therefore quashed the assessment and attachment orders and directed reconsideration of the matter afresh on merits and in accordance with law.

---

---

Issues: Whether the petitioner was entitled to have the belatedly filed C and F forms considered in rectification proceedings and whether the assessment and attachment orders could be quashed with a direction to reconsider the matter on merits.

Analysis: The statutory forms were filed beyond the time prescribed under the State rules, but the Central Sales Tax Rules did not prescribe an absolute bar, and the forms were not entirely within the dealer's control. The Court relied on the principle that belated C forms may still be entertained on showing sufficient cause, and held that a dealer should not be denied concessional treatment or exemption merely because the forms were produced late. Since rectification applications had been filed, the assessing authority was required to examine the record and consider the C and F forms before finalising the liability.

Conclusion: The petitioner was entitled to consideration of the rectification applications and the belated statutory forms, and the impugned orders were quashed with a direction to decide the matter afresh on merits and in accordance with law.

---