Form H filing rules differ from Forms C and F; extended post-assessment acceptance does not apply absent State rules.

Rule 12(7) allows Forms C and F to be furnished within three months after the relevant period, with further extension on sufficient cause; by contrast, Rule 12(10) creates a separate regime for Form H and contains no comparable proviso. Rule 12(10)(b) operates only where State rules exist governing Form H and its furnishing, custody and use. In the absence of such Andhra Pradesh rules, the extended filing mechanism available for Forms C and F does not automatically apply to Form H. The issue was therefore referred to the Chief Justice for placement before a Full Bench.

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Issues: Whether Form H can be furnished after completion of assessment and treated on par with Form C and Form F under Rule 12(10)(b) of the Central Sales Tax (Registration and Turnover) Rules, 1957.

Analysis: Rule 12(7) permits Forms C and F to be furnished within three months after the relevant period, with a further extension on sufficient cause being shown. Rule 12(10) places a different regime on Form H and contains no proviso analogous to Rule 12(7). Rule 12(10)(b) applies mutatis mutandis only where State Government rules are framed concerning Form H and its use, custody, maintenance, and furnishing. In the absence of such State rules in Andhra Pradesh, that provision does not operate to import the extended time available for Forms C and F into Form H.

Conclusion: Form H cannot be treated as freely receivable beyond the assessment stage merely by applying the mechanism available for Forms C and F under Rule 12(7); the matter was therefore required to be placed before the Chief Justice for reference to a Full Bench.

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