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2019 (3) TMI 440 - MADRAS HIGH COURTInter-state sales or local sales - incorrect Form-C - Whether, on the facts and in the circumstances of the case and on a true and correct interpretation of Section 3(a) of the Central Sales Tax Act, 1956, the Appellate Tribunal is justified in law in treating the local sales effected by the petitioner's branch in Bangalore to M/s.Shree Renuka Sugars Ltd., Karnataka as inter-State sales by the petitioner based on the incorrect C form issued by M/s.Shree Renuka Sugars Ltd., Karnataka? Held that:- We are not a fact finding authority and exercising power under Section 60(1) of the TNVAT Act, we have to decide the substantial question of law. The exercise, which we are invited today by the petitioner, is clearly the role of the Tribunal or for that matter the first appellate authority. In any event, we do not want to foreclose the rights of the petitioner, since it is the consistent case of the petitioner that those two entries shown in the Form 'C' declaration are dated 18.09.2009 is a genuine mistake. In fact, though the first appellate authority pointed out that the mistake should have been rectified in the online entries maintained in the State of Karnataka, he did not issue any direction to the Assessing Officer to return the Form 'C' declaration, which was found in page 187 of the assessment file. If that course had been adopted, in all probabilities, the Commercial Taxes Authority of the State of Karnataka may have even rectified the Form 'C' declaration. Bearing this in mind, we propose to issue appropriate directions to enable the petitioner to obtain necessary correction in the Form 'C' declaration. The tax case revision is disposed of by directing the petitioner's Assessing Officer to return the subject Form 'C' declaration within a period of two weeks' from the date of receipt of a copy of this order.
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