https://www.taxtmi.com/caselaws?id=330116 The statutory scheme permits belated Form I declarations to be accepted where sufficient cause is shown, and the wider power under Section 8(4) of the Central Sales Tax Act prevails over the narrower timing requirement in Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules. Acceptance is not barred merely because the declarations were produced after assessment, as the authority may take consequential corrective action under Section 9(2) of the Central Sales Tax Act read with Section 84 of the Tamil Nadu Value Added Tax Act. The rejection of the belated declarations was therefore unsustainable, and the assessment had to be reconsidered in accordance with law. en-us Thu, 30 Jun 2016 00:00:00 +0530 Mon, 25 Nov 2019 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330116 The statutory scheme permits belated Form I declarations to be accepted where sufficient cause is shown, and the wider power under Section 8(4) of the Central Sales Tax Act prevails over the narrower timing requirement in Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules. Acceptance is not barred merely because the declarations were produced after assessment, as the authority may take consequential corrective action under Section 9(2) of the Central Sales Tax Act read with Section 84 of the Tamil Nadu Value Added Tax Act. The rejection of the belated declarations was therefore unsustainable, and the assessment had to be reconsidered in accordance with law. Case-Laws VAT and Sales Tax Thu, 30 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330116