https://www.taxtmi.com/caselaws?id=150758 Inter-State sales under the Central Sales Tax Act were found where goods were despatched from the State to out-of-State buyers pursuant to a contract that contemplated such movement from the outset. A declaration in Form C was not confined to the original assessment stage; it could be received later, including at reassessment, if furnished within a reasonable time and if the assessee acted bona fide without laches. The governing approach treated the statutory time-limit in the Madras Rules as invalid in earlier decisions and allowed consideration of the declaration on merits where reassessment reopened the disputed turnover. en-us Wed, 19 Mar 1975 00:00:00 +0530 Wed, 22 May 2013 12:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150758 Inter-State sales under the Central Sales Tax Act were found where goods were despatched from the State to out-of-State buyers pursuant to a contract that contemplated such movement from the outset. A declaration in Form C was not confined to the original assessment stage; it could be received later, including at reassessment, if furnished within a reasonable time and if the assessee acted bona fide without laches. The governing approach treated the statutory time-limit in the Madras Rules as invalid in earlier decisions and allowed consideration of the declaration on merits where reassessment reopened the disputed turnover. Case-Laws VAT and Sales Tax Wed, 19 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150758