https://www.taxtmi.com/caselaws?id=348664 Form-C declarations may be produced beyond the prescribed time where sufficient cause is shown, because the appellate stage is treated as a continuation of assessment proceedings. On that basis, the appellate authority can accept belated declarations under the Central Sales Tax framework when the assessee shows diligent efforts to obtain the forms and explains the delay. Where the delay is satisfactorily accounted for, the concessional tax treatment remains available on the belatedly filed declarations. en-us Wed, 16 Aug 2017 00:00:00 +0530 Wed, 28 Mar 2018 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348664 Form-C declarations may be produced beyond the prescribed time where sufficient cause is shown, because the appellate stage is treated as a continuation of assessment proceedings. On that basis, the appellate authority can accept belated declarations under the Central Sales Tax framework when the assessee shows diligent efforts to obtain the forms and explains the delay. Where the delay is satisfactorily accounted for, the concessional tax treatment remains available on the belatedly filed declarations. Case-Laws VAT and Sales Tax Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348664