https://www.taxtmi.com/caselaws?id=155434 Under section 8(4) of the Central Sales Tax Act, 1956 and rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957, form C must be furnished to the prescribed authority, and the statute does not contemplate first production before the appellate authority. Where the assessee had already been given two opportunities to file the declaration and did not seek further time at assessment, the assessing authority was justified in refusing additional time. The declaration could not validly be accepted at the appellate stage, and the reference was answered for the department. en-us Wed, 06 Jan 1988 00:00:00 +0530 Wed, 04 Sep 2013 14:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155434 Under section 8(4) of the Central Sales Tax Act, 1956 and rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957, form C must be furnished to the prescribed authority, and the statute does not contemplate first production before the appellate authority. Where the assessee had already been given two opportunities to file the declaration and did not seek further time at assessment, the assessing authority was justified in refusing additional time. The declaration could not validly be accepted at the appellate stage, and the reference was answered for the department. Case-Laws VAT and Sales Tax Wed, 06 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155434