9911796707
TMI Blog2008 (9) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... le of the Assistant Commissioner (CT), Central Assessment Circle-I, Coimbatore, the third respondent herein, in CST No. 267251. For the assessment year 1992-93, the petitioner has reported a total and taxable turnover of Rs. 1,91,86,82,656 and Rs. 90,38,66,326, respectively, by way of monthly returns in form I. The petitioner-company had produced the daybook, ledger, sale bills and other relevant documents maintained by it in the course of its business at the time of its original assessment. The Assessment Officer, the third respondent herein, had admitted that the petitionercompany had produced form F for the entire turnover and therefore, the claim of exemption is in order. With regard to the export sales of the petitioner-company to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Appeals, Coimbatore, the second respondent herein, on August 29, 1994. The appeal was admitted by the second respondent in A.P. No. 46 of 1994 (CST). The second respondent, in his proceedings, dated April 28, 1995, in A.P. No. 46 of 1994 (CST), had held that on acceptance of C form for a sum of Rs. 15,13,932, the higher rate of tax at 10 per cent on the balance turnover of Rs.1,24,51,216 is upheld and confirmed. Aggrieved by the said order of the second respondent, dated April 28, 1995, the petitioner-company had preferred a second appeal, under section 36 of the Tamil Nadu General Sales Tax Act, 1959, before the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, the first respondent herein. The second appeal had bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f five years from the date to which the assessment relates, as contemplated under the provisions of the Tamil Nadu General Sales Tax Act, 1959. In such circumstances, the petitioner has preferred the present writ petition before this court, under article 226 of the Constitution of India. A counter-affidavit has been filed on behalf of the third respondent denying the claims made on behalf of the petitioner-company. It has been stated that the petitioner-company is an assessee on the file of the Assistant Commissioner (CT), Central Assessment Circle I, Coimbatore. The petitioner-company has both inter and intra-State sales. The petitioner had been finally assessed for the year 1992-93, under the Central Sales Tax Act, 1956, on a total and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that they were not able to produce the declaration in form F, on a turnover of Rs. 1,27,24,400 at the time of the final assessment and they were filing such declarations in form F to the value of Rs. 79,19,915 which was subsequently collected by them from their customers. The petitioner-company had requested the assessing authority to accept the F forms and to pass the revised assessment orders. The request of the petitioner was examined by the Assistant Commissioner/Assessing Authority. The declarations filed, on December 7, 2000, related to the assessment year 1992-93. The period of limitation contemplated in the Act for the revision of assessment for the year 1992-93, had expired, on March 31, 1998. The assessing authority has no powe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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