https://www.taxtmi.com/caselaws?id=144172 Form C for the section 8(4) Central Sales Tax Act, 1956 benefit is not subject to a strict limitation period; the relevant test is whether it was produced within a reasonable time. Where the original declaration was lost in transit, an authentic photostat copy of the counterfoil could be considered for this purpose. The appellate authorities erred in treating the filing requirement as strictly time-bound, and the matter was restored for fresh disposal on merits after receiving the copy and determining entitlement to the statutory benefit. en-us Mon, 10 Jul 1967 00:00:00 +0530 Sat, 20 Apr 2013 16:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144172 Form C for the section 8(4) Central Sales Tax Act, 1956 benefit is not subject to a strict limitation period; the relevant test is whether it was produced within a reasonable time. Where the original declaration was lost in transit, an authentic photostat copy of the counterfoil could be considered for this purpose. The appellate authorities erred in treating the filing requirement as strictly time-bound, and the matter was restored for fresh disposal on merits after receiving the copy and determining entitlement to the statutory benefit. Case-Laws VAT and Sales Tax Mon, 10 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144172