https://www.taxtmi.com/caselaws?id=128484 The assessee's claim to concessional central sales tax depended on producing C Forms conforming to the proviso to rule 11(1) of the Central Sales Tax (Kerala) Rules, 1957. The Court held that, in view of the uncertainty surrounding the operation of sub-rules (1) and (2), delay in filing revised C Forms should have been excused because the assessee was not guilty of laches. The appellate authorities ought to have permitted regularisation of the declaration forms and examined them on merits. The refusal to allow that opportunity was set aside, and the matter was remitted for fresh disposal. en-us Fri, 13 Apr 1962 00:00:00 +0530 Sat, 06 Apr 2013 14:02:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128484 The assessee's claim to concessional central sales tax depended on producing C Forms conforming to the proviso to rule 11(1) of the Central Sales Tax (Kerala) Rules, 1957. The Court held that, in view of the uncertainty surrounding the operation of sub-rules (1) and (2), delay in filing revised C Forms should have been excused because the assessee was not guilty of laches. The appellate authorities ought to have permitted regularisation of the declaration forms and examined them on merits. The refusal to allow that opportunity was set aside, and the matter was remitted for fresh disposal. Case-Laws VAT and Sales Tax Fri, 13 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128484