https://www.taxtmi.com/caselaws?id=158356 The third proviso to Rule 12(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957 was upheld because the requirement for separate declarations or certificates for goods delivered in different financial years fell within the rule-making power to prescribe particulars for statutory forms and was neither arbitrary nor unworkable. Reassessment notices under Section 19(1) of the M.P. General Sales Tax Act, 1958 were also sustained because the broad phrase "for any reason" covered concessional tax granted on defective C forms, and such defects could justify reassessment where they resulted in under-assessment. The writ petition was rejected. en-us Fri, 24 Feb 1995 00:00:00 +0530 Tue, 22 Oct 2013 15:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158356 The third proviso to Rule 12(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957 was upheld because the requirement for separate declarations or certificates for goods delivered in different financial years fell within the rule-making power to prescribe particulars for statutory forms and was neither arbitrary nor unworkable. Reassessment notices under Section 19(1) of the M.P. General Sales Tax Act, 1958 were also sustained because the broad phrase "for any reason" covered concessional tax granted on defective C forms, and such defects could justify reassessment where they resulted in under-assessment. The writ petition was rejected. Case-Laws VAT and Sales Tax Fri, 24 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158356