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TMI Blog2008 (3) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal in T.A. No. 290/06 dated May 28, 2007. By the impugned order, the Tribunal has directed the assessing authority to pass a fresh order in accordance with law, after verifying the correctness or otherwise of the form 18 declaration produced by the assessee for the purpose of claiming certain exemption in the conceded total and taxable turnover. The brief facts are: The petitioner is a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection that was filed, and since the petitioner could not produce form 18 declaration for the entire claim of concessional rate, the assessing authority proceeded to quantify the tax liability after rejecting the concessional rate of tax sought for by the assessee in the annual returns filed for the assessment year 2003-04. Aggrieved by the rejection of the request for grant of concessional rate, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relief to the assessee if he is entitled to. The Tribunal after noticing the form 18 declaration produced by the assessee had made certain comments and thereafter has directed the assessing authority to verify the genuineness of form 18 declarations and pass fresh orders in accordance with law. Aggrieved by the said order, the assessee is before us in this revision petition. Shri P.S. Raman, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority in the appeal filed against the assessment order. The first appellate authority while directing the assessing authority to consider the form 18 declaration before him, could have only directed the assessing authority to consider the form 18 declaration for claiming concessional rate of tax and pass appropriate orders in accordance with law. In our opinion, the State has rightly agitated th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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