https://www.taxtmi.com/caselaws?id=155521 Form C declarations under the Central Sales Tax framework are ordinarily required to be furnished to the assessing authority within the prescribed time, but the appellate authority may entertain them where the dealer shows sufficient cause for not producing them earlier. Rule 12(7) permits extension for sufficient cause, and the concession under section 8 depends on compliance with the declaration requirement. Where no explanation or request for adjournment was made before assessment, appellate receipt is not automatic. The earlier contrary ruling was treated as fact-specific because sufficient explanation had been shown there. en-us Wed, 24 Dec 1986 00:00:00 +0530 Thu, 05 Sep 2013 11:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155521 Form C declarations under the Central Sales Tax framework are ordinarily required to be furnished to the assessing authority within the prescribed time, but the appellate authority may entertain them where the dealer shows sufficient cause for not producing them earlier. Rule 12(7) permits extension for sufficient cause, and the concession under section 8 depends on compliance with the declaration requirement. Where no explanation or request for adjournment was made before assessment, appellate receipt is not automatic. The earlier contrary ruling was treated as fact-specific because sufficient explanation had been shown there. Case-Laws VAT and Sales Tax Wed, 24 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155521