https://www.taxtmi.com/caselaws?id=103666 The concessional rate under section 8(1) of the Central Sales Tax Act depends on compliance with section 8(4) and rule 12(7), which require Form C to be furnished by the time of assessment before the first assessing authority, subject to extension for sufficient cause. In a sales tax appellate scheme that gives appellate authorities wide powers to confirm, reduce, enhance, annul, set aside, or remand assessments, the phrase "first assessing authority" is not necessarily exclusive of the appellate forum. Form C may therefore be received in appeal where the dealer establishes sufficient cause for earlier non-production, and the discretion must be exercised strictly on that basis. en-us Thu, 28 Apr 1994 00:00:00 +0530 Fri, 25 Jul 2014 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103666 The concessional rate under section 8(1) of the Central Sales Tax Act depends on compliance with section 8(4) and rule 12(7), which require Form C to be furnished by the time of assessment before the first assessing authority, subject to extension for sufficient cause. In a sales tax appellate scheme that gives appellate authorities wide powers to confirm, reduce, enhance, annul, set aside, or remand assessments, the phrase "first assessing authority" is not necessarily exclusive of the appellate forum. Form C may therefore be received in appeal where the dealer establishes sufficient cause for earlier non-production, and the discretion must be exercised strictly on that basis. Case-Laws VAT and Sales Tax Thu, 28 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103666