https://www.taxtmi.com/caselaws?id=146235 Section 8(4) of the Central Sales Tax Act and Rule 6 of the Central Sales Tax (Mysore) Rules did not make the time for producing declaration forms inflexible. The appellate authority, exercising plenary powers to correct assessment errors and do what ought to have been done originally, could accept genuine and complete C Forms produced at the appellate stage where the assessee was not shown to be guilty of laches. It could either remit the matter or itself grant the concessional rate. Revisional interference was therefore unwarranted, and the order setting aside the appellate decision was without jurisdiction. en-us Mon, 14 Nov 1966 00:00:00 +0530 Tue, 23 Apr 2013 17:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=146235 Section 8(4) of the Central Sales Tax Act and Rule 6 of the Central Sales Tax (Mysore) Rules did not make the time for producing declaration forms inflexible. The appellate authority, exercising plenary powers to correct assessment errors and do what ought to have been done originally, could accept genuine and complete C Forms produced at the appellate stage where the assessee was not shown to be guilty of laches. It could either remit the matter or itself grant the concessional rate. Revisional interference was therefore unwarranted, and the order setting aside the appellate decision was without jurisdiction. Case-Laws VAT and Sales Tax Mon, 14 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=146235