https://www.taxtmi.com/caselaws?id=156451 Section 8(4) of the Central Sales Tax Act permits the prescribed authority to accept C forms after the prescribed time where sufficient cause is established. Rule 12(7) sets a filing limit up to assessment, but its proviso cannot restrict the statutory sufficient-cause standard or prevent effective exercise of the statutory power. The power to allow belated declarations necessarily includes ancillary authority to reopen a completed assessment when reopening is required to give effect to that permission. A request for reopening must therefore be assessed on whether sufficient cause exists, rather than rejected for want of reopening power. 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 the prescribed authority to accept C forms after the prescribed time where sufficient cause is established. Rule 12(7) sets a filing limit up to assessment, but its proviso cannot restrict the statutory sufficient-cause standard or prevent effective exercise of the statutory power. The power to allow belated declarations necessarily includes ancillary authority to reopen a completed assessment when reopening is required to give effect to that permission. A request for reopening must therefore be assessed on whether sufficient cause exists, rather than rejected for want of reopening power. Case-Laws VAT and Sales Tax Fri, 21 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156451