https://www.taxtmi.com/caselaws?id=150759 Where a sales tax rule requires declaration forms to be produced "at the time of assessment" but does not expressly bar later consideration, the forms may be taken into account while assessment remains pending before appellate or revisional authorities. The statutory scheme under section 8(4) of the Central Sales Tax Act requires the declaration for claiming concessional treatment in inter-State sales, and non-consideration of such forms can affect the merits of the assessment by denying a relevant statutory benefit. The analysis therefore treats the assessment process as continuing through appellate or revisional stages until finally concluded. en-us Mon, 16 Sep 1974 00:00:00 +0530 Wed, 22 May 2013 12:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150759 Where a sales tax rule requires declaration forms to be produced "at the time of assessment" but does not expressly bar later consideration, the forms may be taken into account while assessment remains pending before appellate or revisional authorities. The statutory scheme under section 8(4) of the Central Sales Tax Act requires the declaration for claiming concessional treatment in inter-State sales, and non-consideration of such forms can affect the merits of the assessment by denying a relevant statutory benefit. The analysis therefore treats the assessment process as continuing through appellate or revisional stages until finally concluded. Case-Laws VAT and Sales Tax Mon, 16 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150759