2021 (1) TMI 243 - MADRAS HIGH COURT - CST, VAT & Sales Tax

Head Note / Extract:
Levy of higher rate of tax - no ‘C’ Form declarations have been filed by the petitioner - Petitioner had submitted that additional C Forms have been submitted before the Assessing Officer and some have been given credit to - HELD THAT:- Without this case being cited as a precedent, the respondent officer was directed to complete the revised demand giving credit to the C Forms where appropriate. After submitting the C-Form, the Assessing officer has prepared Memorandum of Calculation of tax in respect of M/s.Servo Packaging Limited for the year 2013-14 - the impugned order of assessment stands amended in the light of the revised computation dated 05.10.2020. The petitioner will pay the balance demand as raised within a period of four (4) weeks from date of uploading of this order. Petition disposed off.