https://www.taxtmi.com/caselaws?id=180731 Belated production of C forms may be accepted where the delay is supported by a reasonable explanation and does not reflect wilful or deliberate default. The text notes that illness and personal inconvenience of the proprietor and family, backed by documents, were treated as sufficient cause for a lenient approach under Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957. Rejection of the forms on a technical ground was therefore considered improper, the higher tax levy on the inter-State sales was set aside, and the matter was remitted for fresh consideration with liberty to produce further documents. en-us Thu, 05 Jun 2014 00:00:00 +0530 Fri, 01 Apr 2016 11:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180731 Belated production of C forms may be accepted where the delay is supported by a reasonable explanation and does not reflect wilful or deliberate default. The text notes that illness and personal inconvenience of the proprietor and family, backed by documents, were treated as sufficient cause for a lenient approach under Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957. Rejection of the forms on a technical ground was therefore considered improper, the higher tax levy on the inter-State sales was set aside, and the matter was remitted for fresh consideration with liberty to produce further documents. Case-Laws VAT and Sales Tax Thu, 05 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180731