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TMI Blog1989 (1) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... cer granted exemption in regard to the turnover of Rs. 1,95,516.42 in regard 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les Tax (Registration and Turnover) Rules, 1957 reads thus: "The declaration 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 dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refers not only to C forms but also to E-I forms and some other forms. 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. H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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