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2015 (12) TMI 785 - HC - VAT and Sales TaxDisallowance of exemption on second interstate Sales - Discrepancy - Held that:- Petitioner filed a second appeal before the Tamil Nadu Sales Tax Appellate Tribunal. At the time of filing of the second appeal, the entire disputed tax had been paid by the petitioner. During the pendency of the second appeal, the petitioner obtained Form-C declarations for the balance turnover and offered to produce the same. However, the counsel for the petitioner failed to appear before the Tribunal resulting in the appeal being dismissed for non prosecution. The restoration application was also rejected. However, those orders of the Tribunal were set aside by this Court in a writ petition and the matter remitted back. Petitioner could have filed an application for rectification along with necessary forms would not preclude the assessee from producing them either before the first Appellate Authority or before the second Appellate Authority, provided the forms of declaration are genuine. Therefore, the Tribunal was not right in non suiting the petitioner on the short ground that they ought to have produced the forms before the Assessing Officer within five years, as per the circular of the Commissioner. - requirement under the statutory prescription is that an assessee should file E1 and C declaration forms. This has been done admittedly by the revision petitioner. Therefore, an obligation, which is not cast upon the assessee under the statutory prescription contained in Section 6(2) of the CST Act, 1956 cannot be imposed upon the revision petitioner by the Tribunal - Decided in favour of assessee.
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