https://www.taxtmi.com/caselaws?id=160981 Belated C form declarations for an inter-State sale could not be rejected merely for delay where entitlement on the merits of the transaction was not disputed and the assessing authority had power under the Tamil Nadu General Sales Tax Act, 1959 read with the Central Sales Tax Act, 1956 to accept the declarations even after assessment. The authority was required to consider the substantive validity of the request, and a technical objection based only on late production of forms was insufficient where the explanation was that the forms had not been obtained from the dealers in time. Acceptance of the C forms was therefore warranted. en-us Fri, 07 Sep 2001 00:00:00 +0530 Fri, 27 Dec 2013 17:42:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160981 Belated C form declarations for an inter-State sale could not be rejected merely for delay where entitlement on the merits of the transaction was not disputed and the assessing authority had power under the Tamil Nadu General Sales Tax Act, 1959 read with the Central Sales Tax Act, 1956 to accept the declarations even after assessment. The authority was required to consider the substantive validity of the request, and a technical objection based only on late production of forms was insufficient where the explanation was that the forms had not been obtained from the dealers in time. Acceptance of the C forms was therefore warranted. Case-Laws VAT and Sales Tax Fri, 07 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160981