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2011 (9) TMI 886 - HC - VAT and Sales TaxProvisional assessment orders - Held that:- In the instant case, opposite party No. 3 being aware of the fact that he himself had not issued the declaration forms to TATA from whom the petitioner is to obtain the said forms to furnish before him, he should not have rejected the petitioner's application dated April 20, 2011 and passed the provisional order of assessment on the very same day. This action of opposite party No. 3 is not certainly fair and reasonable and in consonance with the provisions of rule 12(7) of the CST (R & T) Rules and 12(1)(b) of the CST (O) Rules. In view of the above, the provisional assessment orders passed under annexure 3 series and notice issued in terms of section 51 of the VAT Act under annexure 5 are quashed. Opposite party No. 3 is directed to examine the petitioner's claim of sale under section 6(2) of the CST Act in accordance with law taking into consideration the declaration forms/certificates produced by the dealer-petitioner and pass appropriate orders. With the aforesaid observation/direction, the writ petition is allowed.
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