https://www.taxtmi.com/caselaws?id=156451 Section 8(4) of the Central Sales Tax Act permits belated furnishing of C forms on sufficient cause, and Rule 12(7) of the CST Rules cannot impose a restriction inconsistent with that statutory power. The note explains that where the authority is empowered to accept the declaration after time, it must also have the ancillary ability to reopen a completed assessment if needed to make that power effective. On that basis, a refusal to consider reopening solely on the ground that no power existed was erroneous, and the assessee's request had to be examined on sufficient cause. en-us Fri, 21 Dec 1990 00:00:00 +0530 Thu, 19 Sep 2013 17:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156451 Section 8(4) of the Central Sales Tax Act permits belated furnishing of C forms on sufficient cause, and Rule 12(7) of the CST Rules cannot impose a restriction inconsistent with that statutory power. The note explains that where the authority is empowered to accept the declaration after time, it must also have the ancillary ability to reopen a completed assessment if needed to make that power effective. On that basis, a refusal to consider reopening solely on the ground that no power existed was erroneous, and the assessee's request had to be examined on sufficient cause. Case-Laws VAT and Sales Tax Fri, 21 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156451