https://www.taxtmi.com/caselaws?id=160045 Rule 27A(9) of the Bengal Sales Tax Rules, 1941 requires declaration forms to be produced before the first assessing authority, but its proviso permits appellate or revisional acceptance where sufficient cause prevented earlier production. Where the forms were shown to have existed before assessment and their genuineness was not disputed, a cryptic refusal without addressing the dealer's explanation could not stand. On that basis, the denial of concessional tax treatment under section 5(1)(bb) of the Bengal Finance (Sales Tax) Act, 1941, was unsustainable, and the matter was remanded for fresh appellate consideration of sufficient cause and late production. en-us Wed, 21 Jul 1999 00:00:00 +0530 Sat, 07 Dec 2013 16:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160045 Rule 27A(9) of the Bengal Sales Tax Rules, 1941 requires declaration forms to be produced before the first assessing authority, but its proviso permits appellate or revisional acceptance where sufficient cause prevented earlier production. Where the forms were shown to have existed before assessment and their genuineness was not disputed, a cryptic refusal without addressing the dealer's explanation could not stand. On that basis, the denial of concessional tax treatment under section 5(1)(bb) of the Bengal Finance (Sales Tax) Act, 1941, was unsustainable, and the matter was remanded for fresh appellate consideration of sufficient cause and late production. Case-Laws VAT and Sales Tax Wed, 21 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160045