https://www.taxtmi.com/caselaws?id=153157 An appellate authority in sales tax proceedings may entertain C form declarations produced after assessment and allow further time on sufficient cause, because an appeal operates as a continuation of the assessment and the appellate forum may exercise the powers needed to adjust the assessment. Section 8(4) of the Central Sales Tax Act, 1956 was treated as controlling the field on late furnishing of declarations, and the proviso to rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 was held ultra vires to the extent it imposed more restrictive conditions inconsistent with the statute. Relief based on the belated C forms was upheld. en-us Tue, 02 Nov 1982 00:00:00 +0530 Thu, 18 Jul 2013 17:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153157 An appellate authority in sales tax proceedings may entertain C form declarations produced after assessment and allow further time on sufficient cause, because an appeal operates as a continuation of the assessment and the appellate forum may exercise the powers needed to adjust the assessment. Section 8(4) of the Central Sales Tax Act, 1956 was treated as controlling the field on late furnishing of declarations, and the proviso to rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 was held ultra vires to the extent it imposed more restrictive conditions inconsistent with the statute. Relief based on the belated C forms was upheld. Case-Laws VAT and Sales Tax Tue, 02 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153157