https://www.taxtmi.com/caselaws?id=144195 Section 6(2) of the Central Sales Tax Act requires the prescribed certificate to be furnished in the prescribed manner, but the rule-making power cannot impose an inflexible filing deadline that defeats the statutory exemption. Where the assessee had sought time to file E-I Forms and that request was unjustifiably refused at the assessment stage, the appellate authority could admit the forms, verify whether they were otherwise in order, and grant exemption if the statutory conditions were satisfied. The article notes that rejection solely because the forms were produced before the appellate authority was incorrect. en-us Wed, 21 Jun 1967 00:00:00 +0530 Mon, 22 Apr 2013 14:33:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144195 Section 6(2) of the Central Sales Tax Act requires the prescribed certificate to be furnished in the prescribed manner, but the rule-making power cannot impose an inflexible filing deadline that defeats the statutory exemption. Where the assessee had sought time to file E-I Forms and that request was unjustifiably refused at the assessment stage, the appellate authority could admit the forms, verify whether they were otherwise in order, and grant exemption if the statutory conditions were satisfied. The article notes that rejection solely because the forms were produced before the appellate authority was incorrect. Case-Laws VAT and Sales Tax Wed, 21 Jun 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144195