https://www.taxtmi.com/caselaws?id=163874 Production of declarations and supporting certificates for claiming first-stage taxation relief was mandatory, but the statute did not restrict their filing only to the assessing authority. The appellate forum could late-produced forms if the dealer showed sufficient cause for earlier non-production and established their genuineness. The authorities erred by rejecting the forms solely because they had not been filed at the assessment stage without examining delay or authenticity. The matter required reconsideration on that basis, with an opportunity to justify the delay and prove the documents. en-us Wed, 18 Mar 2009 00:00:00 +0530 Fri, 14 Nov 2014 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163874 Production of declarations and supporting certificates for claiming first-stage taxation relief was mandatory, but the statute did not restrict their filing only to the assessing authority. The appellate forum could late-produced forms if the dealer showed sufficient cause for earlier non-production and established their genuineness. The authorities erred by rejecting the forms solely because they had not been filed at the assessment stage without examining delay or authenticity. The matter required reconsideration on that basis, with an opportunity to justify the delay and prove the documents. Case-Laws VAT and Sales Tax Wed, 18 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163874