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    <title>2013 (7) TMI 511 - Calcutta High Court</title>
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    <description>Form-C had to be furnished within three months after the relevant period under Rule 12(7) of the Central Sales Tax (Registration and Turn Over) Rules, 1957, subject to extension by the prescribed authority on sufficient cause. Because no application for extension was made before the prescribed authority in Rajasthan, the West Bengal authorities could not be directed to grant Form-C or condone the delay. The prayer for Form-C and condonation of delay was therefore rejected, and the writ petition failed.</description>
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      <description>Form-C had to be furnished within three months after the relevant period under Rule 12(7) of the Central Sales Tax (Registration and Turn Over) Rules, 1957, subject to extension by the prescribed authority on sufficient cause. Because no application for extension was made before the prescribed authority in Rajasthan, the West Bengal authorities could not be directed to grant Form-C or condone the delay. The prayer for Form-C and condonation of delay was therefore rejected, and the writ petition failed.</description>
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      <pubDate>Fri, 04 Jan 2013 00:00:00 +0530</pubDate>
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