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2018 (1) TMI 1251 - HC - VAT and Sales TaxExemption on consignment sale - Rosin - Pine oil - turpentine - dis-allowance of the exemption granted on the strength of Form C and proposed to assess turnover at 12.6% - duplicate forms - Held that: - Having regard to the Forms (Original, duplicate or counter foil) and placing reliance on the decision rendered in Manganese Ore (India) Ltd Vs. Commissioner of Sales, Tax, Madhya Pradesh, [1989 (1) TMI 351 - MADHYA PRADESH HIGH COURT], the Appellate Deputy Commissioner (CT)-I, has passed the orders, stating that, there is nothing wrong in filing duplicate forms, for availing concessional rate. The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai, has referred to the Rules and accordingly, concurred with the views of the appellate Authority. Merely because the assessee had not made any submission, before the Assessing Officer that he had lost the original, it cannot be contended that he cannot made such submission, before the Appellate Authority, which is also a fact finding authority. In State of Himachal Pradesh and others Vs. Gujarat Ambuja Cement Ltd., and another [2005 (7) TMI 353 - SUPREME COURT OF INDIA], while dealing with the belated filing of statutory forms, the Hon'ble Supreme Court held that the provisions requiring filing of declaration forms along with the return is a directory provision and not a mandatory provision. Appeal dismissed - decided against appellant-Revenue.
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