https://www.taxtmi.com/caselaws?id=153103 Rejection of C declaration forms under section 8(4) of the Central Sales Tax Act was held to be quasi-judicial and could not be made arbitrarily. Although the then applicable M.P. sales tax law did not expressly require notice to cure defects, the assessing authority had an implied duty to hear the dealer before depriving it of the concessional tax rate. That opportunity included a fair chance to remove inadvertent, curable defects in the C forms to the authority's satisfaction. A technical approach that barred rectification of such mistakes was rejected, and the assessee was entitled to an to cure the defects before rejection. en-us Mon, 18 Aug 1980 00:00:00 +0530 Wed, 17 Jul 2013 14:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153103 Rejection of C declaration forms under section 8(4) of the Central Sales Tax Act was held to be quasi-judicial and could not be made arbitrarily. Although the then applicable M.P. sales tax law did not expressly require notice to cure defects, the assessing authority had an implied duty to hear the dealer before depriving it of the concessional tax rate. That opportunity included a fair chance to remove inadvertent, curable defects in the C forms to the authority's satisfaction. A technical approach that barred rectification of such mistakes was rejected, and the assessee was entitled to an to cure the defects before rejection. Case-Laws VAT and Sales Tax Mon, 18 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153103