TMI Blog2014 (9) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... o for acceptance of Form-I in respect of sales made to SEZ - Held that:- Petitioner has submitted the declarations in Form-C and Form-I in respect of sales made to SEZ belatedly, if that be taken into consideration, the liability to pay tax will be very much reduced. In this regard, the petitioner has made a representation to the respondent dated 18.04.2014. In that context, the petitioner's conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner vide his representation dated 18.04.2014. 2. The petitioner is a manufacturer of Anti-Corrosive Paints and Fire Proofing products. The original order of assessment in CST was made on 31.05.2013. The order of revision in CST was passed on 28.03.2014, 25.03.2014 and 25.03.2014, but the order passed under the TNVAT Act, 2006, has not been revised. According to the petitioner, in view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r would contend that the order of revision in CST was passed on 28.03.2014, 25.03.2014 and 25.03.2014, but the order passed under the TNVAT Act, 2006, dated 20.06.2013, has not been revised, therefore, seeking to quash the proceedings dated 28.03.2014, 25.03.2014 and 25.03.2014, W.P.Nos. 17668 to 17670 of 2014 have been filed. He would further add that the petitioner has made a representation on 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner has submitted the declarations in Form-C and Form-I in respect of sales made to SEZ belatedly, if that be taken into consideration, the liability to pay tax will be very much reduced. In this regard, the petitioner has made a representation to the respondent dated 18.04.2014. In that context, the petitioner's contention can be accepted and I am inclined to set aside the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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