Form C verification under Central Sales Tax: final opportunity granted and matter remanded for fresh assessment.

The dispute concerned concessional Central Sales Tax treatment based on Form C declarations that had not been produced despite earlier opportunities. The assessee stated that the relevant declarations were in its possession and could be filed before the Assessing Authority. In the interest of justice, the High Court accepted that statement, granted one final opportunity to produce Form C, and remanded the matter for verification and fresh decision. It also made clear that no further opportunity would be granted, so the tax claim would stand or fall on verification of the declarations.

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Issues: Whether the assessee should be granted one last opportunity to produce declaration Form C and whether the matter should be remanded to the Assessing Authority for verification and fresh decision.

Analysis: The appeal arose from rejection of the assessee's claim for concessional treatment under the Central Sales Tax regime on the ground that declaration Form C had not been produced despite earlier opportunities. The record indicated that repeated chances had already been afforded, but the assessee stated before the Court that the relevant Form C declarations were in its possession and could be produced before the Assessing Authority. In the interest of justice, the Court accepted that statement and found it to permit a final opportunity, while also making clear that no further opportunity would be granted.

Conclusion: The assessee was granted one last opportunity to produce Form C before the Assessing Authority, and the matter was remanded for verification and passing of a fresh order.

Final Conclusion: The earlier orders did not attain finality on the merits of the Form C claim, and the tax demand issue was sent back for reconsideration after verification of the declarations.

Ratio Decidendi: Where a party asserts possession of declaration forms material to tax liability, the appellate forum may, in the interest of justice, grant a final opportunity and remand the matter for verification, even after earlier defaults, but without extending indefinite indulgence.

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