9911796707
TMI Blog1977 (4) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... e Sales Tax Appellate Tribunal, the liability to tax at 10 per cent on a turnover of Rs. 24,955.14. The assessee had not filed C forms before the assessment by the first assessing authority in respect of certain inter-State transactions. The assessee was given a period of 8 days for filing the missing C forms. As the assessee could not file the relevant C forms with reference to the aforesaid turn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o enable the assessing authority to consider the claim afresh. It is this conclusion of the Tribunal that is now challenged before us. The learned Additional Government Pleader referred to the proviso to section 8(4) and also to rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957. Section 8(1) of the Central Sales Tax Act, 1956, provides that every dealer who in the course ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the prescribed time or within such further time as that authority may, for sufficient cause, permit. Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, states that the declaration and the certificate referred to in sub-section (4) of section 8 shall be in forms C and D respectively. The declaration is to be in form C as far as this case is concerned. Rule 12(7) provides t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e person concerned was prevented by sufficient cause from furnishing such declaration or certificate before the assessment, then the authority may allow such declaration or certificate to be furnished within such further time as that authority may permit. The petitioner had filed the C forms before the Appellate Assistant Commissioner belatedly. The Appellate Assistant Commissioner declined to acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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