https://www.taxtmi.com/caselaws?id=262767 The statutory scheme governing CST declaration forms permits filing within the prescribed time and allows further time for sufficient cause, and Rule 14(4) also recognises submission before final assessment. On that basis, an assessing authority cannot impose an additional electronic-upload requirement where the governing provisions do not require it. Physical production of original declaration forms cannot be rejected on a technical ground when the statute allows acceptance, particularly where delay is attributable in part to the department's own online system requirement. The operative result is that online uploading cannot be treated as a precondition for CST concession or exemption in the absence of supporting law. en-us Thu, 25 Jun 2015 00:00:00 +0530 Wed, 19 Aug 2015 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262767 The statutory scheme governing CST declaration forms permits filing within the prescribed time and allows further time for sufficient cause, and Rule 14(4) also recognises submission before final assessment. On that basis, an assessing authority cannot impose an additional electronic-upload requirement where the governing provisions do not require it. Physical production of original declaration forms cannot be rejected on a technical ground when the statute allows acceptance, particularly where delay is attributable in part to the department's own online system requirement. The operative result is that online uploading cannot be treated as a precondition for CST concession or exemption in the absence of supporting law. Case-Laws VAT and Sales Tax Thu, 25 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262767