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2015 (12) TMI 53 - HC - VAT and Sales TaxProvisional assessment - Non submission of Form-C and Form F issued from the respective authorities of other States where the goods were transferred - Held that:- Some of the Forms were filed along with the reply, which were required to be considered by the assessing authority, which in the instant case has not been done and the assessing authority has rejected the same on a flimsy ground that the Forms were filed after the period of three months. Normally, assessment orders are passed after the end of financial year and Forms filed on or before the conclusion of the assessment order would be considered by the assessing authority. Consequently, on this analogy the assessing officer committed an error in holding that he would not consider the Form, which has been filed after the stipulated period of three months. Looking from the another angle, Section 6 A (1) and the proviso to Rule 12 (7) of the Rules indicates that the period of three months can be extended and therefore it is not a mandatory provision making it obligatory upon the assessee to file the requisite forms within the stipulated period of three months. Forms can be filed even after the period of three months. In view of the aforesaid, we are of the opinion that the provisional assessment order cannot be sustained and is, accordingly, quashed. - Decided in favour of assessee.
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