2015 (3) TMI 555

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....tion. When the petitioner sought for re-opening of the assessment to admit the aforesaid forms, the authority did not consider the request. 3. It is not in dispute that the authority has got powers to extend the time for filing forms 'C' and 'F'. For the sake of convenience, sections 6 and 8 of Central Sales Tax Act and Rule 12(1) and (7) of the Central Sales Tax (Registration and Turnover) Rules, 1956 are extracted below:-"6. Liability to tax on inter-State sales [(1) Subject to other provisions contained in this Act, every dealer shall, with effect from such date as the Central government may, by notification in the Official Gazette, appoint, not being earlier than thirty days from the date of such notification, be liab....

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....sub-section unless the dealer effecting the sale furnishes to the prescribed authority in the prescribed manner and within the prescribed time or within such further time as that authority may, for sufficient cause, permit,- (a) a certificate duly filled and signed by the registered dealer from whom the goods were purchased containing the prescribed particulars in a prescribed form obtained from the prescribed authority; and (b) If the subsequent sale is made (i) to a registered dealer, a declaration referred to in clause (a) of subsection(4) of section 8, or (ii) to the Government, not being a registered dealer, a certificate referred to in clause (b) of sub-section(4) of Section 8 ; Provided Further that it shall not be necessary....

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.... Rules, 1956 reads as follows:-"12. (1) The declaration and the certificate referred to in sub-section (4) of section 8 shall be in Forms C and D respectively: Provided that Form C in force before the commencement of the Central Sales Tax (Registration and Turnover) (Amendment) Rules, 1974, or before the commencement of the Central Sales Tax (Registration and Turnover) (Amendment) Rules, 1976, may also be used upto the 31st December, 1980 with suitable modifications: Provided further that a single declaration may cover all transactions of sale, which take place in a quarter of a financial year between the same two dealers: Provided also that where, in the case of any transaction of sale, the delivery of goods is spread over to diff....