https://www.taxtmi.com/caselaws?id=165307 Belated filing of Form F could still support concessional levy where the statutory declaration was necessary for the claim and depended on the cooperation of the other dealer, not solely on the assessee. The 90-day filing limit under the Pondicherry General Sales Tax Rules, 1967 was not to be applied so rigidly as to defeat a substantive relief when sufficient cause was shown. The assessing authority retained power to modify the assessment on receipt of the declaration under section 16 of the Act, and the late Form F was therefore liable to be accepted, subject to the authority's satisfaction. en-us Fri, 09 Apr 2010 00:00:00 +0530 Sat, 28 Jun 2014 12:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165307 Belated filing of Form F could still support concessional levy where the statutory declaration was necessary for the claim and depended on the cooperation of the other dealer, not solely on the assessee. The 90-day filing limit under the Pondicherry General Sales Tax Rules, 1967 was not to be applied so rigidly as to defeat a substantive relief when sufficient cause was shown. The assessing authority retained power to modify the assessment on receipt of the declaration under section 16 of the Act, and the late Form F was therefore liable to be accepted, subject to the authority's satisfaction. Case-Laws VAT and Sales Tax Fri, 09 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165307