ISMAIL, C.J.

In this tax revision case, admittedly the assessee did not produce the C forms before the assessing officer. The C forms were produced before the Appellate Assistant Commissioner when the assessee had preferred an appeal before him. The Appellate Assistant Commissioner declined to entertain the C forms at that stage. Against the order of the Appellate Assistant Commissioner, the assessee preferred an appeal to the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore. The Tribunal received the C forms, set aside the order of assessment and remanded the matter. The Tribunal itself pointed out as follows :

"The fact that the appellant has chosen to produce form No. XVII and C form at that stage is not a ground for rejecting them. If the appellants are not guilty of laches, certainly the C form and the form No. XVII deserve to be received even at the appellate stage. The contention of the appellants is that they got C form and form No. XVII after much difficulty from the dealers and the delay is due to the reasons beyond their control. We accept the plea of the appellants that they are entitled to file the C form and form No. XVII at this stage.