1988 (1) TMI 339

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....and XII-A declaration forms at the appellate stage subsequent to the assessment by the assessing authority?" 2.. The facts in brief necessary for answering the aforesaid question are that the assessee, M/s. Bharat Heavy Electricals Ltd., Bhopal, is a Government of India public sector undertaking and is engaged in the manufacture of heavy electrical equipments. It was assessed for the period 1st April, 1972 to 31st March, 1973 under the Act. Against the order of assessment, an appeal was preferred by the assessee and before the appellate authority, the assessee filed declarations in forms XII and XII-A. The appellate authority did not accept the declarations in forms XII and XII-A and the order in this behalf was affirmed by the Tribunal in....

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....s a case under section 8(4) of the Central Sales Tax Act, 1956, which requires that in cases of sales to a registered dealer the declaration of the purchasing dealer should be furnished to "the prescribed authority" and that the said case had no application where the Act and the Rules do not contain a provision that certificates or documents under which the dealer claims a concession must be filed before the assessing authority. It was also held that in the absence of any such provision, the certificates or documents may in proper cases be admitted in appeal or revision. Reliance for this proposition was, inter alia, placed on section 38(5) of the Act which authorises the appellate authority to dispose of an appeal "after such further inqui....