https://www.taxtmi.com/caselaws?id=144195 Exemption under the Central Sales Tax Act cannot be denied solely because E-I Forms were produced before the appellate authority where the assessee had sought, but was unreasonably refused, time to furnish them during assessment. The statutory requirement to furnish prescribed certificates in the prescribed manner permits rules governing the mode of submission, but not an inflexible filing deadline that curtails the exemption. The appellate authority may admit the forms, verify whether they satisfy statutory requirements, and grant exemption where they are otherwise in order. Rejection of the forms merely due to their late production before the appellate authority is 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 Exemption under the Central Sales Tax Act cannot be denied solely because E-I Forms were produced before the appellate authority where the assessee had sought, but was unreasonably refused, time to furnish them during assessment. The statutory requirement to furnish prescribed certificates in the prescribed manner permits rules governing the mode of submission, but not an inflexible filing deadline that curtails the exemption. The appellate authority may admit the forms, verify whether they satisfy statutory requirements, and grant exemption where they are otherwise in order. Rejection of the forms merely due to their late production before the appellate authority is incorrect. Case-Laws VAT and Sales Tax Wed, 21 Jun 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144195