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(603) M/S. SRI VEERA VENKATA SATYANARAYANA MODEM RICE MILL, SRUNGAVRUKSHAM, PALAKODERU MANDAL, REPRESENTED BY ITS MANAGING PARTNER, SRI. KURMALA NAGARAJU @ NAGA VENKATA SATYANARAYA MURTHY S/O. KURMALA GANGA RAJU, AGED ABOUT 62 YEARS, WEST GODAVARI DISTRICT. Vs. CTO BHEEMAVARAM 2 ORS, BHEEMAVARAM, WEST GODAVARI DISTRICT-ANDHRA PRADESH.[ANDHRA PRADESH HIGH COURT] 08-10-2026
Central Sales Tax Act, 1956 — Section 5(3) and Section 5(4) — Central Sales Tax (Registration and Turnover) Rules, 1957 — Rule 12(7) and Rule 12(10)(a) — Submission of Form 'H' — Prescribed time limit — Time limit under Rule 12(7) allowing submission of Form 'C' and Form 'F' within three months, with power to extend on sufficient cause, does not apply to Form 'H' — Rule 12(10)(a) is a specific and self-contained provision mandating that Form 'H' must be furnished up to the time of assessment by
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