TMI Blog2010 (4) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... and to direct the respondents to pass fresh order of assessment based on the letter dated January 22, 2010. The petitioner herein was visited with demand notice in respect of the assessment year 2006-07 rejecting the claim for exemption on a turnover pertaining to stock transfer. Since the declaration in forms C and F at the time of filing of the return were not available at the buyers' end ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced before me a copy of the Pondicherry General Sales Tax Rules, 1967. Rule 4 relates to procedure for making assessment. Sub clause (c) to rule 4(iii) provides where an assessee claiming concessional rate of tax or exemption fails to furnish the necessary declaration in form C or form D, as the case may be, the dealer shall be assessed at the higher rate of tax on the turnover declared in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of forms C and D as given under the Pondicherry General Sales Tax Rules. It may be seen that in respect of claim of furnishing of forms C and D, it is no doubt true that the Central Sales Tax Rules do not provide for any time-limit, however, given the fact that the State has the authority to make its own Rules, the question is as to whether the respondent would be justified in rejecting the claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en though the rule prescribes time-limit under the Pondicherry Central Sales Tax Rules, satisfied of the claim of the petitioner, the writ petition is allowed. It may be seen that the Rules framed are under the Pondicherry General Sales Tax Rules and not under the Central Sales Tax Rules. Hence, keeping open the question as to the correctness of making such a rule, the respondent is directed to ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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