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2016 (1) TMI 1105 - HC - VAT and Sales TaxIllegality and arbitrariness - Revision order not passed for want of Form 'C' - Inter-state sale and sale made to SEZ - Respondent submitted that the Writ Petition is not maintainable, as the assessee / writ petitioner has invoked this jurisdiction despite the availability of an equally efficacious alternative remedy of filing an appeal - Held that:- the petitioner is regularly filing their monthly returns and complying with the statutory requirements. The respondent has also accepted the turnover reported by the petitioner as correct and determined the same. However, for want of Form 'C' and Form 'I', the respondent adopted higher rate of tax at 14.5% also. Therefore, in view of the Full Bench Judgment of this Court in the case of State of Tamil Nadu v. Arulmurugan and Company [1982 (11) TMI 143 - MADRAS HIGH COURT] and also the circular dated 01.02.2000 issued by the Commissioner of Commercial Taxes, Chennai, the Writ Petition is allowed by setting aside the impugned orders and directing the respondent to accept the Form “I” filed by the petitioner on 19.01.2016 for the sales made to “SEZ” for the assessment year 2011-2012 and pass orders afresh in accordance with law. - Decided in favour of petitioner
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