2010 (2) TMI 1085

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....s to the assessing authority within three months after the end of the period to which the declaration relates. As correctly submitted by the learned counsel for the petitioners, even as per the circular issued by the Assistant Commissioner of Commercial Tax, Chepauk, Chennai dated February 1, 2000, it is instructed as follows: "the first original assessment order is to be passed with the maximum available C forms. However, where the party subsequently produces C forms from other States invoking the provision that he (assessee) had tried his best, but it was beyond his control, because C forms were either not readily available or not readily issued in those States, the assessing officers have to be liberal in reopening or reassessing of su....

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....een based on the Full Bench judgment of the High Court of Madras in the case of State of Tamil Nadu v. Arulmurugan and Company reported in [1982] 51 STC 381. This decision of the Madras High Court was approved by the Supreme Court in the case of State of Andhra Pradesh v. Hyderabad Asbestos Cement Production Ltd. [1994] 94 STC 410. The abovesaid judgment has been specifically followed by this court in Vispro Foundary Engineering Limited v. Commercial Tax Officer, Adyar Assessment Circle, Madras reported in [1991] 81 STC 169, wherein this ourt has held that there is an apparent contradiction between section 8(4), CST Act and rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 and the "sufficient cause" has been const....

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....t for filing the declaration referred to in clause (a) of section 8(4) of the Act and that the assessee can file the declaration referred to in clause (a) of section 8(4) or in rule 12(7) until the time of assessment by the first assessing authority. The expression 'first assessing authority' under rule 12(7) indicates that the appellate authorities also are recognised as assessing authorities. It means that the first assessing authority, as well as the appellate authority can for sufficient cause extend the time for filing the declaration. The Full Bench was considering whether an appellate authority has the same power as the assessing authority to allow further time for accepting C forms and not how and by what process the assessi....