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2020 (12) TMI 512 - HC - VAT and Sales TaxPermission to place the C-Forms which have now been located - order challenged on the short ground that after the appellate order was passed, in the residential house of the Proprietor of the respective petitioners, certain C-Forms had been located on 12.10.2020 which were earlier misplaced; and the details of the traced-out C-Forms are mentioned in para 6 of the affidavit filed in support of the respective Writ Petitions - HELD THAT:- In GODREJ AGROVET LTD. VERSUS COMMERCIAL TAX OFFICER, ELURU, WEST GODAVARI DISTRICT & NOVARTIS HEALTH CARE PVT. LTD. (FORMERLY NOVARTIS NUTRITION INDIA PVT. LTD.) VERSUS COMMERCIAL TAX OFFICER, BENZ CIRCLE, VIJAYAWADA [2005 (10) TMI 516 - ANDHRA PRADESH HIGH COURT], a Division Bench of the Andhra Pradesh High Court considered the question whether the proviso to sub-rule (7) of Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 enables a dealer to file C-Forms after making of the assessment by the competent authority and answered the question in the affirmative by holding that It shall be open to the dealer to produce the C forms even now before the assessing authority and the same shall be received, provided sufficient cause is shown by the petitioner for the belated filing of the C forms. The impugned orders passed by respondents 1 and 2 in respect of each of the petitioners herein are set aside and the matters are remitted back to the 2nd respondent for fresh consideration - Petition allowed by way of remand.
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