https://www.taxtmi.com/caselaws?id=338864 Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 permits the assessing authority to accept delayed C-Forms on sufficient cause being shown, and the supporting circulars were treated as consistent with that liberal approach. Once reassessment was opened on the C-Form issue, the authority could also examine the export sales documents already filed, as the connected material was relevant to the fresh assessment. The assessment order was set aside and the matter remitted for reconsideration after taking the declarations and documents on record and giving the assessee an opportunity of hearing. en-us Wed, 01 Feb 2017 00:00:00 +0530 Tue, 14 Feb 2017 08:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338864 Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 permits the assessing authority to accept delayed C-Forms on sufficient cause being shown, and the supporting circulars were treated as consistent with that liberal approach. Once reassessment was opened on the C-Form issue, the authority could also examine the export sales documents already filed, as the connected material was relevant to the fresh assessment. The assessment order was set aside and the matter remitted for reconsideration after taking the declarations and documents on record and giving the assessee an opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 01 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338864