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2016 (12) TMI 372 - MADRAS HIGH COURTBenefit of concessional rate of tax - duplicate part of the C-Forms produced by the petitioner not considered - Held that: - The Hon'ble Division Bench of the Madhya Pradesh High Court in the case of Manganese Ore (India) Ltd. Vs The Commissioner of Sales Tax [1989 (1) TMI 351 - MADHYA PRADESH HIGH COURT] considered an identical issue and held that where the dealer filed the duplicate part of Form C instead of the original, there was sufficient compliance with the provisions of Section 8(4) of the Central Act and those of Rule 12(1) of the Central Sales Tax (Registration and Turnover) Rules, so as to entitle the dealer to get the benefit of concessional rate of tax under Section 8(1) of the Central Act - the petitioner's case can be considered by taking into account the duplicate part of C-Form instead of the original. The matter is remitted back to the respondent for fresh consideration. The respondent shall take note of the duplicate part of the C-Form instead of the original part, examine the correctness of the same and proceed further in accordance with law - appeal allowed by way of remand.
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