https://www.taxtmi.com/article/detailed?id=1202 A seller claiming concessional Central sales tax must produce the purchaser's C form to the prescribed authority within the statutory period, but the authority may permit late filing for sufficient cause. Administrative practice may link C form submission to annual statements, yet entitlement survives delayed submission. Courts have accepted C/D forms filed after return submission and at the appellate stage, allowing revenue recognition of late forms where no prejudice to revenue arises and the authority is satisfied with the cause for delay. en-us Thu, 10 Mar 2011 21:52:46 +0530 Thu, 10 Mar 2011 21:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1202 A seller claiming concessional Central sales tax must produce the purchaser's C form to the prescribed authority within the statutory period, but the authority may permit late filing for sufficient cause. Administrative practice may link C form submission to annual statements, yet entitlement survives delayed submission. Courts have accepted C/D forms filed after return submission and at the appellate stage, allowing revenue recognition of late forms where no prejudice to revenue arises and the authority is satisfied with the cause for delay. Articles Value Added Tax - VAT and CST Thu, 10 Mar 2011 21:52:46 +0530 https://www.taxtmi.com/article/detailed?id=1202