https://www.taxtmi.com/caselaws?id=153938 An appellate authority hearing an appeal under the Central Sales Tax law may receive belated C forms where sufficient cause is shown. Rule 12(7) permits post-assessment filing on that basis, section 19(4) of the Andhra Pradesh General Sales Tax Act allows the appellate authority to inquire as it thinks fit, and the appellate regulations also permit additional evidence in appeal on corresponding conditions. A construction confining this power only to the assessing authority would create unnecessary multiplicity of proceedings and be inconsistent with the statutory scheme. The appellate authority may decide sufficient cause itself or remit the matter for further factual inquiry. en-us Thu, 11 Nov 1982 00:00:00 +0530 Thu, 01 Aug 2013 17:44:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153938 An appellate authority hearing an appeal under the Central Sales Tax law may receive belated C forms where sufficient cause is shown. Rule 12(7) permits post-assessment filing on that basis, section 19(4) of the Andhra Pradesh General Sales Tax Act allows the appellate authority to inquire as it thinks fit, and the appellate regulations also permit additional evidence in appeal on corresponding conditions. A construction confining this power only to the assessing authority would create unnecessary multiplicity of proceedings and be inconsistent with the statutory scheme. The appellate authority may decide sufficient cause itself or remit the matter for further factual inquiry. Case-Laws VAT and Sales Tax Thu, 11 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153938