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2018 (9) TMI 1709 - HC - VAT and Sales TaxRevision of Assessment - 'C forms' from the consignees were obtained after finalization of assessment - Held that:- When the circular of the Commissioner of Commercial Taxes in Acts Cell-1/12975/2011, dated 28.02.2011, itself is in very clear terms that the Assessing Officers are empowered to accept the forms / certificates, even after passing final assessment orders and revise the assessments, the second respondent ought to have revised the subject assessment of the petitioner, by accepting the 'C forms'. Since the submission of 'C form' and acceptance thereon is not going to have an effect on the taxable turnover, as provided under the Act, this Court directs that the respondents, more particularly, the second respondent is to consider the representation of the petitioner, dated 27.04.2009 and accept the 'C form' and thereafter, pass appropriate orders / revised assessment orders, on merits - petition allowed.
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