TMI Blog2016 (5) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... cause, the Petitioner satisfies the requirements of law, then the claim cannot be rejected unjustifiably merely on the ground of belated submissions of statutory forms. By following the decision of Full Bench in the case of State of Tamil Nadu Vs. Arulmurugan and Company [1982 (11) TMI 143 - MADRAS HIGH COURT] confirmed by the Hon'ble Supreme Court, as the Petitioner also made rectification applications, satisfied with the claim of the Petitioner, the Petitioner can be given an opportunity to produce all the statutory forms for making appropriate assessment orders. Therefore, the impugned orders are quashed and the 1st Respondent is directed to consider the rectification applications of the Petitioner filed under Section 73 of the Pondicherry Value Added Tax Act, 2007 read with Section 9(2) of the Central Sales Tax Act, 1956 and rectify the errors, if any, on the face of the record and consider the statutory forms 'C' and 'F' filed by the petitioner online or manually, and pass appropriate orders, on merits and in accordance with law. - Petition disposed of - WP. Nos. 40900 to 40905 of 2015, MP. Nos. 1 to 1, 2 to 2 and 3 to 3 of 2015 - - - Dated:- 23-2-2016 - R. Mahadevan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n time, the 1st Respondent passed the assessment orders on 20.02.2015, levying tax on the inter-state sales turnover not covered by C forms and also levied tax on the stock transfer turnover for want of F form declarations. For the assessment year TIN 2011-2012, the 1st Respondent, in the assessment order dated 20.2.2015, has wrongly levied tax at the rate of 5%, instead of the correct rate of tax at 3% on the turnover relating to refined vegetable oil and also wrongly levied tax at the rate of 5%, instead of the correct rate of tax at 3% on the turnover relating to Fatty Acid Oil. In respect of the assessment year TIN 2012-2013, the 1st Respondent in the assessment order dated 20.02.2015 has reversed the input tax credit of ₹ 5,49,036/- for want of C forms. Thereafter, for the assessment year 2011-2012, the Petitioner submitted C forms and F form declarations on line and also filed application dated 23.3.2015, giving reasons for the belated filing, for rectification of the assessment orders dated 20.2.2015 passed for the assessment years CST 2011-2012 and TIN 2011-2012. However, no order has been passed on the said rectification applications. But, however, 1st Respondent iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Oil is exempted from 01.04.2011 till 31.12.2011 and taxable @ 3% from 01.01.2012 till 31.07.2013. The Sale of oil is taxable @ 2% for the interstate sales for the assessment years 2011-2012 and 2012-2013 against C-Forms. In order to avail the concessional rate of tax, the dealers are bound to submit statutory forms. Even though, the Petitioner has availed the concessional rate of tax, but failed to furnish the requisite statutory forms, within the stipulated period as prescribed in the rules. 3.2. The assessment relates to the years 2011-2012 and 2012-2013. The Petitioner ought to have submitted the above said statutory forms on or before 30.06.2012 for the assessment year 2011-2012 and on or before 30.06.2013 for the assessment year 2012-2013. Further, the Petitioner has failed to produce the same even at the time of the finalization of assessment for the years 2011-2012 and 2012-2013. Even the Petitioner has stated that the required forms could not be obtained and filed within the time limit granted in the notices dated 9.1.2015. However, the Petitioner has not utilized the said opportunity and therefore, the respondent has passed the assessment orders dated 20.2.2015 for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Government Pleader further contended that on scrutiny of the returns filed by the dealer for the assessment years 2011-2012 and 2012-2013, it was found that the Petitioner has effected local sales of Oil by paying tax @ 4% and 3% for the assessment years 2011-2012 and 2012-2013 and that the Petitioner also made inter-state sale of Oil under Section 8(1) of the CST Act, 1956 to other States and paid tax at a concessional rate of 2% for the assessment years 2011-2012 and 2012-2013 and has made stock transfer against Form-F claiming exemption. The learned Government Pleader further contended that in order to avail concessional rate of tax, the Petitioner ought to have filed the declarations in Form-C/Form-F on or before 30th June of succeeding financial year as per Rule 12(7) of the CST (R T) Rules, 1957 and that though sufficient opportunities were given to the Petitioner to furnish the declaration forms, the Petitioner has not furnished the requisite declaration forms and that once the final assessment order is issued to the Petitioner, it attains finality and it cannot be revised now and then. The learned Government Pleader further contended that in order to collect the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the order of this court reported in 51-STC-281 (State of Tamil Nadu Vs. Arulmurugan and Company), as the Petitioner also made rectification applications, satisfied with the claim of the Petitioner, this court is of the view that the Petitioner can be given an opportunity to produce all the statutory forms for making appropriate assessment orders. 11. Accordingly, the impugned orders are quashed and the 1st Respondent is directed to consider the rectification applications of the Petitioner filed under Section 73 of the Pondicherry Value Added Tax Act, 2007 read with Section 9(2) of the Central Sales Tax Act, 1956 and rectify the errors, if any, on the face of the record and consider the statutory forms 'C' and 'F' filed by the petitioner online or manually, and pass appropriate orders, on merits and in accordance with law. The petitioner is permitted to produce all the statutory forms within two weeks from the date of receipt of a copy of this order and on such filing, appropriate orders be passed by the 1st Respondent within a period of six weeks from the date of receipt of the forms from the petitioner, without causing further delay. If the petitioner fails ..... X X X X Extracts X X X X X X X X Extracts X X X X
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