https://www.taxtmi.com/caselaws?id=149751 Where concessional Central Sales Tax treatment depends on production of 'C' forms in the prescribed manner, the appellate authority is not confined to the exact material before the assessing authority at the time of assessment. If the assessee was not given sufficient opportunity to file the forms earlier, the appellate authority may either remand the matter for fresh assessment or itself receive, verify, and act on the forms. The appellate powers under the relevant U.P. Sales Tax law were treated as co-extensive with the assessing authority's powers and extending through the assessment process, so late-produced forms could still be considered for appropriate relief. en-us Tue, 11 Mar 1969 00:00:00 +0530 Fri, 03 May 2013 10:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149751 Where concessional Central Sales Tax treatment depends on production of 'C' forms in the prescribed manner, the appellate authority is not confined to the exact material before the assessing authority at the time of assessment. If the assessee was not given sufficient opportunity to file the forms earlier, the appellate authority may either remand the matter for fresh assessment or itself receive, verify, and act on the forms. The appellate powers under the relevant U.P. Sales Tax law were treated as co-extensive with the assessing authority's powers and extending through the assessment process, so late-produced forms could still be considered for appropriate relief. Case-Laws VAT and Sales Tax Tue, 11 Mar 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149751