1989 (1) TMI 341

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....977-78, the Commercial Tax Officer granted exemption in regard to the turnover of Rs. 1,95,516.42 in regard to the disputed turnover under section 6(2) of the Central Sales Tax Act even though E-I forms were not produced. Then the Deputy Commissioner (CT), Visakhapatnam, in Rc. 1340/80-A8 dated 15th June, 1981 revised the said order under section 20(2) by holding that it is exigible to tax as E....

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.....R.C. Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 reads thus: "The declaration in form 'C' or form 'F' or the certificate in form 'E-I' or form 'E-II' shall be furnished to the prescribed authority up to the time of assessment by the first assessing authority: Provided that if the prescribed authority is satisfied that the person concerned was prevented by ....