https://www.taxtmi.com/caselaws?id=128431 C Form declarations must be furnished to the prescribed authority in the prescribed manner to obtain the concessional rate under section 8(1) of the Central Sales Tax Act. The rules required the declaration to accompany the monthly return, or alternatively to be filed with the last return for the year where the prescribed register was maintained. Where the dealer did not comply with either mode of filing, the transaction falls outside section 8(1) and becomes taxable under section 8(2). Belated production of C Forms cannot be treated as statutory compliance, and departmental authorities or the Tribunal have no discretion to excuse the delay. en-us Mon, 04 Dec 1961 00:00:00 +0530 Fri, 05 Apr 2013 14:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128431 C Form declarations must be furnished to the prescribed authority in the prescribed manner to obtain the concessional rate under section 8(1) of the Central Sales Tax Act. The rules required the declaration to accompany the monthly return, or alternatively to be filed with the last return for the year where the prescribed register was maintained. Where the dealer did not comply with either mode of filing, the transaction falls outside section 8(1) and becomes taxable under section 8(2). Belated production of C Forms cannot be treated as statutory compliance, and departmental authorities or the Tribunal have no discretion to excuse the delay. Case-Laws VAT and Sales Tax Mon, 04 Dec 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128431