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2015 (12) TMI 643 - MADRAS HIGH COURT

2015 (12) TMI 643 - MADRAS HIGH COURT - TMI - Levy of penalty under Section 10-A of the Central Sales Tax Act - Writ petition - violation of the principles of natural justice - Held that:- Court will not normally entertain writ petitions against orders, in respect of which an effective, alternative remedy is provided by the statute. But this rule is not without exceptions. In cases where there is gross violation of the principles of natural justice, and in cases where the very jurisdiction of th .....

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grey board, rose board, PVC sheeting, stamping foil etc., are also included in the certificate of registration issued to the appellant. Therefore, straight-away, the very basis on which the proposals were made under Section 10-A, is found to be shallow - Even the exports covered by Form-H, have not been taken note of by the assessing officer. They are also packing materials, which were covered against Form-H - levy of penalty set aside - Decided in favour of assessee. - W. A. Nos. 1281 to 1287 .....

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unsel for the appellant and Mr. V. Haribabu, learned Additional Government Pleader (Taxes) appearing for the respondent. 3. The appellant is a manufacturer of finished leather, leather products and shoes. In the course of business, the appellant effected local and inter-State purchases of raw materials and other materials for use in the manufacture of finished product. They also purchased tools and accessories for use in repairing the machineries available in the factory. Naturally they also pur .....

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ion. However, the appellant issued 'C' forms to the sellers, enabling them to avail the concessional rate of tax. 5. The appellant submitted separate replies in respect of each assessment year on 6.8.2014, contending that insofar as the exports are concerned, they made purchases against the issue of Form-H and that insofar as the other items are concerned, such as packing materials, they were included in the certificate of registration. 6. However, rejecting the reply made by the appella .....

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nt is before us. 8. There can be no dispute about the fact that this Court will not normally entertain writ petitions against orders, in respect of which an effective, alternative remedy is provided by the statute. But this rule is not without exceptions. In cases where there is gross violation of the principles of natural justice, and in cases where the very jurisdiction of the officer is questioned, this Court is not powerless to interfere with the orders so passed. Therefore these types of ca .....

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matter of fact, the appellant relied upon a decision of the Full Bench of this Court in State of Tamil Nadu v. Nu-Tread Tyres, (2006) 148 STC (Mad)(FB), wherein this Court held that even in respect of the goods which are not covered by the certificate of registration, the benefit cannot be denied. 11. But, however, without going into the said question, we passed an order on 10.9.2015, when the writ appeals came up for admission, directing the learned Additional Government Pleader to verify and f .....

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