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Sree Rajalakshmi Finance Versus The Assistant Commissioner (CT)

2016 (1) TMI 467 - MADRAS HIGH COURT

Eligibility for exemption subject to the proof of certificate - concessional rate of tax - Held that:- Yet another opportunity may be given to the petitioner with respect to the claim of production of declaration forms alone, this Court is inclined to grant sufficient time to the petitioner for production of C forms. - by quashing the impugned orders dated 07.09.2015, this Court permits the petitioner to file C declaration forms before the respondent within a period of two weeks from the date of .....

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for the respondent and with their consent, the main writ petitions are taken up for disposal. 2.These writ petitions have been filed under Article 226 of the Constitution of India challenging the orders of the respondent dated 07.09.2015. 3. The petitioner, who is a registered dealer on the files of the respondent, are engaged in buying and selling of Sago and Starch. According to the petitioner, since the inter-state sales of Sago purchased from M/s Sago Serve, Salem, are eligible for exemption .....

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3-14 and 2012-13 respectively, for disallowing the claim of exemption and also disallowing concessional rate of tax in respect of direct inter-state sales falling under Section 8(1) of the CST Act, 1956. According to the petitioner, as far as assessment year 2012-13 is concerned, the petitioner produced the details and the certificates along with the declarations, however, though revised notice dated 31.07.2015 was issued, disallowed the exemption in respect of sales out of purchases from Sago S .....

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n 22(4) of the VAT Act read with Section 9(2) of the CST Act, 1956, opportunity of being heard ought to have been provided by the respondent, before confirming the proposal. Hence, there is violation of principles of natural justice. Further, according to the learned counsel for the petitioner, when the petitioners are having the declarations and details relating to the purchases from M/s Sago Serve, Salem, without providing sufficient opportunity, the impugned orders came to be passed, which ar .....

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