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2010 (2) TMI 1103 - MADRAS HIGH COURTWhether the assessing officer is correct in levying tax on I.T. product at ten per cent on software, ATM and UPS without form C? Whether the penalty is leviable under section 13(3) of the Pondicherry General Sales Tax Act, 1967 read with section 9(2) of the Central Sales Tax Act? Whether under section 8(5)(b) of the Central Sales Tax Act, 1956 the Government still has power to issue notification without the requirement of form C in respect of sales "to any persons or class of persons, who are non-dealers? Held that:- The petitioner ought to have filed an appeal under section 34 of the Tamil Nadu General Sales Tax Act. Accordingly, we direct the petitioner to file an appeal before the appellate forum within a period of three weeks from the date of receipt of a copy of this order. The respondents are also directed not to take any coercive or further proceeding against the petitioner till that time. The first issue is answered accordingly. Both legally and factually the assessing officer is not justified in levying penalty, which amounts to non-application of mind. In these circumstances, we set aside the order of levying penalty by the assessing officer and remit the matter with a direction to re-hear the matter afresh and dispose of the same, in accordance with law, after giving opportunity to the petitioner. The second issue is disposed of accordingly. The State Government still has the power to issue specified notification, if it is necessary to do so in the public interest during the relevant period as law stands. The third issue is answered accordingly.
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