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2018 (12) TMI 919 - HC - VAT and Sales TaxRectification of order - rejection the reason that the original C-Forms were not filed by the petitioners - inter-state sales - Held that:- There is no dispute to the fact that the petitioners, along with their returns, furnished those C-Forms in original, since in the counter affidavits, the said fact is admitted. However, those original C-Forms were misplaced by the office of the respondent and are not traceable till today. When such being the admitted position of fact, the respondent is not entitled to harp upon Rule 12(3) of the CST (Registration and Turnover) Rules, 1957 and insist the petitioners to furnish the duplicate C-Forms, as prescribed under the above said Rule. Admittedly, the petitioners have filed the duplicate C-Forms, when they made their representation in pursuant to the orders of assessment passed against them. Therefore, the respondents ought to have considered the duplicate C-Forms and pass appropriate orders, based on such C-Forms, as though the petitioners have complied with in furnishing the C-Forms in respect of their inter-state Sales. The matter is remitted back to the Assessing Officer for passing fresh orders on the rectification petitions, by considering the duplicate C-Forms already filed by the petitioners - appeal allowed by way of remand.
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