https://www.taxtmi.com/caselaws?id=157470 Appellate tax proceedings may entertain belated 'C' forms as additional evidence where the assessee shows sufficient cause for not producing them before the assessing authority. The appellate power under the Karnataka Sales Tax Act was treated as wide and co-extensive with assessment powers, and an appeal was regarded as a continuation of assessment proceedings. Section 8(4) of the Central Sales Tax Act, 1956 and rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 require ordinary production before assessment, but they do not create an absolute bar to later consideration. The Tribunal must first decide sufficient cause before rejecting the forms. en-us Thu, 29 Oct 1992 00:00:00 +0530 Sat, 05 Oct 2013 18:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157470 Appellate tax proceedings may entertain belated 'C' forms as additional evidence where the assessee shows sufficient cause for not producing them before the assessing authority. The appellate power under the Karnataka Sales Tax Act was treated as wide and co-extensive with assessment powers, and an appeal was regarded as a continuation of assessment proceedings. Section 8(4) of the Central Sales Tax Act, 1956 and rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 require ordinary production before assessment, but they do not create an absolute bar to later consideration. The Tribunal must first decide sufficient cause before rejecting the forms. Case-Laws VAT and Sales Tax Thu, 29 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157470