https://www.taxtmi.com/caselaws?id=144182 A filing deadline in the Madras sales tax rules could not defeat the concessional rate under the Central Sales Tax Act where Form C declarations were furnished before assessment. The rule-making power permitted prescription of form and manner, but not a time bar overriding the statutory benefit, so declarations filed within a reasonable time remained effective. Where defects in Form C declarations were noticed only at the appellate stage, the appellate authority had to allow rectification, since an appeal is a continuation of the original proceedings and natural justice required an opportunity to cure defects. Rejection solely for belated filing of corrected particulars was therefore unsustainable. en-us Thu, 22 Jun 1967 00:00:00 +0530 Sat, 20 Apr 2013 17:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144182 A filing deadline in the Madras sales tax rules could not defeat the concessional rate under the Central Sales Tax Act where Form C declarations were furnished before assessment. The rule-making power permitted prescription of form and manner, but not a time bar overriding the statutory benefit, so declarations filed within a reasonable time remained effective. Where defects in Form C declarations were noticed only at the appellate stage, the appellate authority had to allow rectification, since an appeal is a continuation of the original proceedings and natural justice required an opportunity to cure defects. Rejection solely for belated filing of corrected particulars was therefore unsustainable. Case-Laws VAT and Sales Tax Thu, 22 Jun 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144182