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2022 (1) TMI 559 - HC - VAT and Sales TaxRevision of assessment order - tax on inter-state sales transactions - denial of benefit of concession under Section 3 of the Central Sales Tax Act, 1956 - C Forms were lost - petitioner had filed the xerox/photo copies of C-forms - Section 84 of the TNVAT Act, 2006 - HELD THAT:- As far as the production of C Forms is concerned, Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 makes it very clear that it is for the petitioner to approach the selling dealer and obtain appropriate Forms from the Sales Tax Department from the other states. It is not open for the petitioner to shift the burden on the Assessing Officer to verify from the data from the website of the Sales Tax Department from the supplier's end. To that extent, there is no merits in the present writ petition. The petitioner is bound to obtain certificates in a manner prescribed under the aforesaid Rules. As far as rate of tax whether the goods are liable to tax at 12.5% or 4% in terms of the Sl.No.1, Part B of the 1st Schedule of the TNVAT Act, 2006 would require a re-consideration by the respondent as there is no discussion on the same in the impugned order. To that extent, the impugned order is set aside and the case remitted back to the respondents to pass appropriate orders on merits and in accordance with law by considering the representation of the petitioner. This writ petition stands partly allowed.
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