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2015 (10) TMI 2510 - HC - VAT and Sales TaxInter-state sale - failure to submit 'C' Forms and 'F' forms - under the CST Act, certain turnovers which have been claimed on account of export as well as inter-State sales have been rejected for granting exemption as the assessee/dealer did not substantiate the same by filing necessary declarations as required under section 6A read with rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 ("the Rules", for short). - Held that:- A liberal approach ought to have been adopted, though statutorily a period of three months has been prescribed for filing of declaration in terms of section 6A read with rule 12(7) of the Rules. How- ever, the very fact that a discretion had been given to the assessing officer to make an exception to the rule would itself indicate that the same need not be viewed in a rigid manner. In that view of the matter, the endorsements dated July 25, 2015 cannot sustain so far as the issue with regard to the C forms is concerned. - Matter remanded back for considering 'C' Form and passed the modified orders.
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