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2015 (4) TMI 698 - MADRAS HIGH COURTWhether the goods purchased by the petitioner for carrying on its business activities, are eligible for issuance of C Forms and whether it has to be appreciated by the authority concerned by examining the nature of goods purchased - Held that:- The first respondent would state that the petitioner is a manufacturer of Food items and Fried Chicken, the items purchased do not come within the purview of Section 8(3)(b) of the Act. However, such a decision was taken without affording a reasonable opportunity to the petitioner. Therefore, the petitioner gave a representation to the second respondent on 16.04.2014 by setting out all the facts. But, the second respondent, instead of considering the contentions raised by the petitioner, forwarded the same to the first respondent, which should not have been done. It is clearly an abdication of power vested with the statutory authority as pointed out by the Bombay High Court in decision cited supra that all these matters are quasi judicial and if an officer has rendered incorrect findings, then the same could be revised by the appropriate authority. The second respondent, having sufficient jurisdiction to revise the orders passed by the first respondent, ought not to have simply forwarded the matter to the first respondent, who has already rejected the petitioner's request. Therefore, this Court is convinced that the manner in which the application has been dealt with, is not in consonance with the provisions of the Act - Decided in favour of assessee.
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