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2018 (3) TMI 681 - HC - VAT and Sales TaxInter-state sale - Form C - Whether the Appellate Tribunal is correct in law in confirming higher rate of tax on interstate sale covered by C Forms, uploaded in the website of the department and produced before the authorities below contrary to the provisions of CST Act? Held that: - Though returns were submitted for the assessment years 2007-08 to 2010-11, the department has taken eight years to finalise the assessment for year 2007-08. No reasons have been assigned for the delay in passing assessment orders, within the financial year - To ascertain the cause shown in the appeals for not producing the 'C' form declarations for the assessment years 2007-08 to 2010-11, we directed the learned counsel for the petitioner to produce the appeal memorandums filed before the appellate authority. In the case of State of H.P., and others v. Gujarat Ambuja Cement Ltd., and another [2005 (7) TMI 353 - SUPREME COURT OF INDIA], the Hon'ble Supreme Court while dealing with belated filing of statutory forms, held that if the appellate authority is satisfied that assessee was prevented by reasonable and sufficient cause which dis-enabled him to file the forms in time, it can be accepted. It can also be accepted as additional evidence in support of the claim for deduction. In the instant case, respondent No.1-company made a specific request before the revisional authority which was turned down. Therefore, the question of any non-compliance with the relevant statutes does not arise. As in the case of assessment years 2011-12 to 2013-14, the matter is remanded to the Assessing Officer to proceed in accordance with the provisions of the Central Sales Tax Act, substantial question of law is answered in favour of the assessee - tax revision allowed.
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