https://www.taxtmi.com/caselaws?id=149821 A duplicate Form C declaration supporting concessional central sales tax may be entertained at the appellate stage if the assessee gives a sufficient explanation for not producing it earlier, including loss of the original in transit. Rule 6(d) of the Central Sales Tax (Orissa) Rules, 1957, as amended, contemplates acceptance of a duplicate declaration in such circumstances subject to the prescribed certificate. The appellate authority cannot reject the declaration solely because it was not attached to the return or filed before assessment; it must first examine whether justifiable reasons exist for the late production. On that basis, the Tribunal was not justified in refusing to consider the Form C declaration without that enquiry. en-us Tue, 10 Mar 1970 00:00:00 +0530 Sat, 04 May 2013 10:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149821 A duplicate Form C declaration supporting concessional central sales tax may be entertained at the appellate stage if the assessee gives a sufficient explanation for not producing it earlier, including loss of the original in transit. Rule 6(d) of the Central Sales Tax (Orissa) Rules, 1957, as amended, contemplates acceptance of a duplicate declaration in such circumstances subject to the prescribed certificate. The appellate authority cannot reject the declaration solely because it was not attached to the return or filed before assessment; it must first examine whether justifiable reasons exist for the late production. On that basis, the Tribunal was not justified in refusing to consider the Form C declaration without that enquiry. Case-Laws VAT and Sales Tax Tue, 10 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149821