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2007 (9) TMI 560 - MADRAS HIGH COURTConcessional rate of tax at three per cent on the turnover covered by form XVII declarations - disallowance of labour charges collection - Held that:- The impugned revised order passed by the assessing authority is clearly against the provisions of the Act and without jurisdiction. Therefore, on consideration of the pleadings of the materials on record, the matter has to be remitted to the assessing authority on the limited aspect, to determine the turnover covered by valid form XVII, for the reason that total sales have been shown as ₹ 19,57,784, in the impugned order, it is stated that form XVII has been filed only for the turnover of ₹ 18,56,488 and at the same time, it is mentioned as if that the dealer had submitted declaration forms for the entire sales turnover of ₹ 19,57,784. To make it clear, the turnover against form XVII produced for ₹ 18,56,488 is excluded. On the second issue raised by the petitioner on the disallowance of labour charges collection, since no opportunity was given to the petitioner as per the clarification of the Commissioner of Commercial Taxes, in acts cell-VI/13234/2001 dated April 20, 2001, without going into the merits of the case, liberty is given to the petitioner to file an appeal before the appellate authority, within three weeks from the date of receipt of a copy of this order. On receipt of the appeal, the appellate authority shall entertain the appeal without insisting upon the period of limitation.
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