TaxTMI 
TaxTMI 
2010 (9) TMI 988
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.... petition seeks direction for acceptance of C forms entitling the petitioner to claim concessional rate of tax in respect of sale to registered dealers in the course of inter-State sale, as per the provisions of rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 framed under the Central Sales Tax, 1956. During assessment of sales tax for the assessment year 2004-05, an ad....
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....ing been produced before us at that time." The contention raised on behalf of the petitioner is that subject to the forms being genuine, the petitioner was entitled to produce the same at any stage in view of the law laid down by the honourable Supreme Court in State of Andhra Pradesh v. Hyderabad Asbestos Cement Production Ltd. [1994] 94 STC 410 (SC) ; AIR 1994 SC 2364 and judgment of this court....
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....ive form C in appeal. This power can of course be exercised only where sufficient cause is shown by the dealer for not filing them up to the time of assessment before the first assessing authority. . ." In the present case, the explanation of the petitioner is that the forms were issued by the dealers in question after the decision of the appellate authority and on that ground, the same could not....