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2016 (1) TMI 1354 - HC - VAT and Sales TaxRevision of order - it is the grievance of the petitioner that since they could not obtain form C and form I inspite of several reminders, they were unable to file it before the respondent. Thereafter, on getting the form C and form I, the petitioner, by invoking section 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957, filed the same - Held that: - The facts which are not disputed in the cases on hand show that the petitioner is regularly filing their monthly returns and complying with the statutory requirements. The respondent has also accepted the turnover reported by the petitioner as correct and determined the same. However, for want of form C and form I, the respondent adopted higher rate of tax at 14.5 per cent, which in my view, cannot be sustained in view of a circular dated February 1, 2000 issued by the Commissioner of Commercial Taxes, Chennai. The writ petition is allowed by setting aside the impugned orders dated December 16, 2015 and January 21, 2016 and directing the respondent to accept form I filed by the petitioner on January 19, 2016 for the sales made to "SEZ" for the assessment year 2011-2012 and pass orders afresh in accordance with law.
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