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M/s. Kamalan Engineering Co. Versus The Deputy Commercial Tax Officer, (Redesignated As Commercial Tax Officer)

2016 (4) TMI 533 - MADRAS HIGH COURT

Levy of penalty u/s 12(3)(b) in TNGST Act and CST Act - Respondent levied higher rate of tax on sale made to Government Department and also levied penalty u/s 12(3)(b) as the same were not covered by Certificate. Similarly, in CST Assessment Order, the respondent levied higher rate of tax on inter-state sale instead of concessional rate of tax, levied tax on transit sale instead of exemption and also levied maximum penalty u/s 9(2-A) of CST Act r/w Sec.12(3)(b) of TNGST Act as the same were not .....

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the respondent, in the interest of justice, the impugned orders dated 29.09.2006 and 05.10.2006 are set aside on condition that the petitioner paying 25% of the demand, made by the petitioner, in each case. The respondent is directed to decide the matter afresh, after taking note of the duplicate "C" and "E" forms, to be produced by the petitioner and also after affording due opportunity of personal hearing to the petitioner. The petitioner is directed to produce duplicate Forms "C" and "E" wit .....

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respondent in CST No.635124/2004-05 dated 29.09.2006 and TNGST No.1440627/2004-05 dated 05.10.2006 and quash the same and direct the respondent to consider and grant concessional rate of tax and exemption based on original/duplicate portion of C forms, C & E 1 forms and cancel the penalty and also to grant concessional rate of tax on sales made to State Transport Corporation. 2. According to the petitioner, the petitioner received Assessment Order for the Assessment Year 2004-2005 under CST .....

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e not covered by statutory declaration forms. 3. According to the petitioner, after receipt of the said Assessment Orders, furnished the declaration forms before the respondent requesting him to revise/rectify the Assessment Orders. On 10.10.2014, the petitioner received a Notice in Form No.4-Demand prior to attachment of land for the alleged arrears of tax in CST and TNGST, totalling in all ₹ 1,60,607/-. The said notice was followed by further notice dated 19.12.2014 u/s 27 in Form No.5 N .....

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and "E" forms with him and therefore, the respondent may be directed to consider the "C" and K" forms and decide the matter afresh. That apart, the learned counsel submitted that the petitioner is willing to pay 25% of the demand, in each case, made by the respondent and in such an event, the impugned orders may be set aside and the matter may be remitted back to the respondent for fresh consideration. 5. Mr. S. Manoharan Sundaram, learned Additional Government Pleader, .....

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