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2018 (3) TMI 905 - HC - VAT and Sales TaxFiling of returns - Section 3(4) of the TNVAT Act 2006 - according to the department, the assessee is not eligible to file returns in Form-K under Section 3(4) of the TNVAT Act 2006 - Held that: - in the case on hand, when the total and taxable turnover, has exceeded ₹ 50 Lakhs, the dealer ought to have filed the returns in Form-I, instead of Form K. Factum of inadvertently reporting the turnover, exceeding ₹ 50 Lakhs, has been considered both by the appellate authority and tribunal. Concurrent finding of fact, has not been assailed by the appellant herein. Therefore, when the turnover is below ₹ 50 lakhs, submission of returns in Form K, cannot be said to be erroneous. Department has not alleged any purchase or sales suppression. Taking note of Section 27 of the TNVAT Act, 2006, the appellate authority has rightly held that revision of assessments, cannot be made. Revision dismissed.
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