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2016 (1) TMI 673 - MADRAS HIGH COURT

2016 (1) TMI 673 - MADRAS HIGH COURT - TMI - Non production of 'C' Form / 'F' Form or discrepancies therein - disallowance of concessional rate for non-filing of the relevant statutory forms with regard to Interstate Sale, branch transfer and consignment sale - Held that:- While passing orders on the said application, with regard to 'C' form as well as the eligibility of the petitioner under sales return, the respondent without adducing appropriate reasons has stated that the judgment cited in t .....

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ct, that too, without any opportunity.

Matter is remitted back to the assessing authority/respondent for passing orders afresh. - W. P. No. 37076 of 2015, M. P. Nos. 1 and 2 of 2015 - Dated:- 26-11-2015 - R. Mahadevan, J. For the Appellant : Mr. M Mohammed Shaffiq For the Respondent : Mr. V Haribabu Addl. Government Pleader ORDER By consent, both the writ petitions are taken up for final disposal. 2. The present Writ Petition has been filed to quash the impugned notice issued by the .....

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sment year 2007-2008 proposing to disallow concessional rate for non-filing of the relevant statutory forms with regard to Interstate Sale, branch transfer and consignment sale. On receipt of such notice, petitioner company submitted 'C' Form in respect of turnover of ₹ 24,41,45,668/- out of ₹ 26,23,36,073/- and 'F' Form in respect of turn over of ₹ 22,54,897/- out of ₹ 98,43,153/- with the respondent. On 30.1.2015 the respondent passed an assessment order .....

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f non-submission of Form F and the claim of Sales return on a turnover of ₹ 72,48,472/- was rejected for want of supporting documents. Upon receipt of the above order, the petitioner filed a rectification petition on 22.3.2015 under Section 84 of TNVAT Act along with relevant documents requesting for rectification of error in calculating tax on interstate sale, revised return of total and taxable turn over, C Form, F Forms and Sales returns etc. But the respondent without considering the p .....

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efore this Court. 5. Learned counsel for the petitioner submitted that once a return has been revised, it is then the revised return alone that is operative and it is undoubtedly a mistake on the face of records, therefore,the respondent ought to have considered the revised return before passing the assessment order and should have rectified the error apparent on the face of the order. He further submitted that inspite of the fact that the supporting documents related to sales return was filed b .....

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spondent has pointed out certain errors relating to 'C' form as well as form F and further the petitioner has not furnished any supporting documents to prove their claim of exemption on a turnover towards sales return. Hence the petitioner submitted a rectification application, under section 84 of TNVAT Act on 3.7.2015. While passing orders on the said application, with regard to 'C' form as well as the eligibility of the petitioner under sales return, the respondent without addu .....

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