https://www.taxtmi.com/caselaws?id=155836 Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 permits the prescribed authority to accept statutory declarations or certificates beyond the assessment stage if sufficient cause is shown. That principle applies to E-I forms as well as C forms. Where E-I forms are produced after finalisation of assessment but before the proceedings are finally concluded, they may still be taken into account for exemption under section 6(2) of the Central Sales Tax Act, provided sufficient cause for the delay is proved. The Andhra Pradesh HC applied that approach and treated the post-assessment forms as admissible in favour of the assessee. en-us Wed, 25 Jan 1989 00:00:00 +0530 Mon, 09 Sep 2013 14:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155836 Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 permits the prescribed authority to accept statutory declarations or certificates beyond the assessment stage if sufficient cause is shown. That principle applies to E-I forms as well as C forms. Where E-I forms are produced after finalisation of assessment but before the proceedings are finally concluded, they may still be taken into account for exemption under section 6(2) of the Central Sales Tax Act, provided sufficient cause for the delay is proved. The Andhra Pradesh HC applied that approach and treated the post-assessment forms as admissible in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 25 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155836