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M/s K.S.B. Pumps Limited Versus State Of Tamil Nadu Rep. By The Deputy Commissioner (Commercial Taxes) , Coimbatore

Disallowance of exemption on second interstate Sales - Discrepancy - Held that:- Petitioner filed a second appeal before the Tamil Nadu Sales Tax Appellate Tribunal. At the time of filing of the second appeal, the entire disputed tax had been paid by the petitioner. During the pendency of the second appeal, the petitioner obtained Form-C declarations for the balance turnover and offered to produce the same. However, the counsel for the petitioner failed to appear before the Tribunal resulting in .....

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efore, the Tribunal was not right in non suiting the petitioner on the short ground that they ought to have produced the forms before the Assessing Officer within five years, as per the circular of the Commissioner. - requirement under the statutory prescription is that an assessee should file E1 and C declaration forms. This has been done admittedly by the revision petitioner. Therefore, an obligation, which is not cast upon the assessee under the statutory prescription contained in Section 6(2 .....

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rned counsel for the petitioner. In view of the limited nature of the dispute involved, we directed Mr.A.N.R.Jayaprathap, learned Government Advocate to take notice. 3. The petitioner is a registered dealer under the TNGST Act and CST Act. The Assessing Officer passed an order dated 20.6.2005 under the CST Act, 1956 for the assessment year 2000-01. The petitioner had effected interstate sales for a turnover of ₹ 24.95 Crores and had furnished Form C with declaration for a turnover of ͅ .....

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er filed a statutory appeal before the first Appellate Authority and submitted Form C declaration for a turnover of ₹ 40.28 Lakhs before the Assessing Officer. The Assessing Officer accepted the same and pass a revised order dated 29.9.2005 when the appeal was pending before the first Appellate Authority. 5. Taking note of the revised order dated 29.9.2005, the first Appellate Authority passed an order on 17.3.2006, partly allowing the claim and remanding the matter to the Original Authori .....

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cation was also rejected. However, those orders of the Tribunal were set aside by this Court in a writ petition and the matter remitted back. 7. By an order dated 12.5.2015, the Tribunal dismissed the appeal, on two grounds namely, (a) that the petitioner ought to have filed C Form declaration to the extent of ₹ 19,98,976/-, within five years from the date of the original assessment order, before the Assessing Officer himself, as per the circular of the Commissioner, and (b) that the petit .....

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urnover of ₹ 52,23,908/- is covered by the statutory E1 and C declaration forms on the sole ground that the E1 statement filed by the petitioner at the time of assessment reflected a lower turnover? 2. Whether in the facts and circumstances of the case, the Tribunal is right in not accepting the C declaration forms filed by the petitioner at the time of hearing by relying on a circular issued by the Commissioner and on the ground that the same were not filed before the Assessing Officer wi .....

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