Assessee allowed to submit declaratory forms before Tribunal along with reasons for their non-submis

CST & VAT: Central Sales Tax Act - Where assessee failed to produce Forms 'C' and 'F' before Assessing Authority and it approached Tribunal seeking opportunity to produce declaratory forms before it and Tribunal taking view that reasons assigned by assessee in not having produced forms before Assessing Authority were not acceptable, rejected appeal, assessee was to be permitted to establish reasons assigned in not producing declaratory forms before Assessing Authority