https://www.taxtmi.com/caselaws?id=356978 Belated production of Form C and Form F declarations under the Central Sales Tax regime may be considered at the appellate stage where sufficient cause is shown, because appellate proceedings are a continuation of assessment and genuine statutory forms should not be rejected on a mere technical delay. The record referred to repeated efforts by the assessee to obtain the forms, including emails evidencing those attempts. On that basis, the refusal to accept the declarations was treated as unsustainable, and the assessments were set aside and remanded to the Assessing Officer for fresh consideration in accordance with law. en-us Mon, 05 Mar 2018 00:00:00 +0530 Fri, 16 Mar 2018 08:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356978 Belated production of Form C and Form F declarations under the Central Sales Tax regime may be considered at the appellate stage where sufficient cause is shown, because appellate proceedings are a continuation of assessment and genuine statutory forms should not be rejected on a mere technical delay. The record referred to repeated efforts by the assessee to obtain the forms, including emails evidencing those attempts. On that basis, the refusal to accept the declarations was treated as unsustainable, and the assessments were set aside and remanded to the Assessing Officer for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Mon, 05 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356978