https://www.taxtmi.com/caselaws?id=354515 Furnishing the duplicate portion of Form C or Form F, where the original declaration was lost, was treated as sufficient compliance for claiming the concessional rate under the Central Sales Tax framework. The statutory scheme under Section 8(4) of the Central Sales Tax Act and Rules 12 and 10(2) of the relevant registration, turnover and Tamil Nadu rules permits use of a duplicate declaration in cases of loss and also allows delayed production for sufficient cause. Because the duplicate forms were found genuine and there was no evidence of misuse, the filing requirement was treated as directory rather than mandatory, and belated production before the appellate authority was accepted. en-us Wed, 13 Dec 2017 00:00:00 +0530 Wed, 05 Sep 2018 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354515 Furnishing the duplicate portion of Form C or Form F, where the original declaration was lost, was treated as sufficient compliance for claiming the concessional rate under the Central Sales Tax framework. The statutory scheme under Section 8(4) of the Central Sales Tax Act and Rules 12 and 10(2) of the relevant registration, turnover and Tamil Nadu rules permits use of a duplicate declaration in cases of loss and also allows delayed production for sufficient cause. Because the duplicate forms were found genuine and there was no evidence of misuse, the filing requirement was treated as directory rather than mandatory, and belated production before the appellate authority was accepted. Case-Laws VAT and Sales Tax Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354515