https://www.taxtmi.com/caselaws?id=128807 The expression "in the prescribed manner" in section 8(4) of the Central Sales Tax Act was read as regulating only the mode of furnishing Form C declarations, not the time for filing them. A rule-made time limit could not, by itself, defeat the concessional rate under section 8(1) where the declarations were furnished before assessment. On that basis, Form C declarations filed before the assessment order had to be considered, and the assessment, appellate and revisional orders were set aside with a remand for fresh assessment. en-us Fri, 29 Nov 1963 00:00:00 +0530 Thu, 11 Apr 2013 15:07:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128807 The expression "in the prescribed manner" in section 8(4) of the Central Sales Tax Act was read as regulating only the mode of furnishing Form C declarations, not the time for filing them. A rule-made time limit could not, by itself, defeat the concessional rate under section 8(1) where the declarations were furnished before assessment. On that basis, Form C declarations filed before the assessment order had to be considered, and the assessment, appellate and revisional orders were set aside with a remand for fresh assessment. Case-Laws VAT and Sales Tax Fri, 29 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128807