https://www.taxtmi.com/caselaws?id=163150 Declaration forms in prescribed form may be accepted at the appellate or Tribunal stage where the assessee shows sufficient cause for not producing them earlier. The sales tax framework does not create an absolute bar on late production of such forms, and an appellate forum may receive them if the explanation is satisfactory. Here, the assessee's explanation that the forms were received only after the first appeal hearing had concluded was not disputed, so insisting on additional documentary proof before accepting the forms was unwarranted. The refusal to accept the forms was therefore not justified, and the matter was remitted for consideration of the forms on merits. en-us Fri, 04 Apr 2008 00:00:00 +0530 Tue, 09 Dec 2014 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163150 Declaration forms in prescribed form may be accepted at the appellate or Tribunal stage where the assessee shows sufficient cause for not producing them earlier. The sales tax framework does not create an absolute bar on late production of such forms, and an appellate forum may receive them if the explanation is satisfactory. Here, the assessee's explanation that the forms were received only after the first appeal hearing had concluded was not disputed, so insisting on additional documentary proof before accepting the forms was unwarranted. The refusal to accept the forms was therefore not justified, and the matter was remitted for consideration of the forms on merits. Case-Laws VAT and Sales Tax Fri, 04 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163150