https://www.taxtmi.com/caselaws?id=166511 The statutory scheme under rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 and rule 7A and rule 12(1)(b) of the Central Sales Tax (Orissa) Rules, 1957 allows further time for filing C declaration forms on proof of sufficient cause. The assessing authority must exercise that discretion fairly, bona fide and reasonably, and a provisional assessment must also be completed within a reasonable time. On the stated facts, the dealer later produced the forms and had shown sufficient cause for the delay because the forms had not yet been issued to the purchasing dealer, so an abrupt refusal of further time was not a fair exercise of discretion. en-us Tue, 06 Sep 2011 00:00:00 +0530 Tue, 30 Sep 2014 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166511 The statutory scheme under rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 and rule 7A and rule 12(1)(b) of the Central Sales Tax (Orissa) Rules, 1957 allows further time for filing C declaration forms on proof of sufficient cause. The assessing authority must exercise that discretion fairly, bona fide and reasonably, and a provisional assessment must also be completed within a reasonable time. On the stated facts, the dealer later produced the forms and had shown sufficient cause for the delay because the forms had not yet been issued to the purchasing dealer, so an abrupt refusal of further time was not a fair exercise of discretion. Case-Laws VAT and Sales Tax Tue, 06 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166511