https://www.taxtmi.com/caselaws?id=395210 Belated production of C-Forms was treated as a matter requiring fresh scrutiny because concessional inter-State sales tax relief depends on furnishing valid declaration forms, and delay alone is not conclusive if sufficient cause is shown. The record before the Tribunal did not adequately explain the late filing, and the authenticity and relevance of the additional original C-Forms also needed examination. The matter was therefore remanded to the Appellate Tribunal to reconsider the applications for production of the C-Forms and then decide the connected questions of penalty and interest in accordance with law, without any final view on the merits. en-us Wed, 11 Mar 2020 00:00:00 +0530 Thu, 03 Dec 2020 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395210 Belated production of C-Forms was treated as a matter requiring fresh scrutiny because concessional inter-State sales tax relief depends on furnishing valid declaration forms, and delay alone is not conclusive if sufficient cause is shown. The record before the Tribunal did not adequately explain the late filing, and the authenticity and relevance of the additional original C-Forms also needed examination. The matter was therefore remanded to the Appellate Tribunal to reconsider the applications for production of the C-Forms and then decide the connected questions of penalty and interest in accordance with law, without any final view on the merits. Case-Laws VAT and Sales Tax Wed, 11 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395210