1989 (1) TMI 341

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..... to the disputed turnover under section 6(2) of the Central Sales Tax Act even though E-I forms were not produced. Then the Deputy Commissioner (CT), Visakhapatnam, in Rc. 1340/80-A8 dated 15th June, 1981 revised the said order under section 20(2) by holding that it is exigible to tax as E-I forms were not produced. Then the assessee produced E-I forms before the Assistant Commercial Tax Officer. .....

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..... tion in form 'C' or form 'F' or the certificate in form 'E-I' or form 'E-II' shall be furnished to the prescribed authority up to the time of assessment by the first assessing authority: Provided that if the prescribed authority is satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration or certificate within the aforesaid time, that authority may al .....

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..... Thus in view of the above decision, it can be held that E-I forms produced even subsequent to the finalisation of the assessment before the first assessing authority can be looked into, if sufficient cause as contemplated by rule 12(7) is established. In view of the same, this point has to be held in favour of the assessee. Hence, we do not find any reason to interfere with the order of the Tri .....

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