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GNG Exports Versus Sales Tax Officer, Park Street Charge & Others

2016 (5) TMI 1057 - CALCUTTA HIGH COURT

Rejection of C-forms - petitioner not been able to co-relate the two C-forms with matching invoices - adding two components of a bill to arrive at a sum carrying the difference of a rupee has resulted in two C-forms of combined value in excess of ₹ 61 lakh - Held that:- once the State does not suspect that the petitioner was trying to pass off a sales tax C-form in respect of a transaction without justification and when the arithmetical error is to the extent of Re.1, the Board ought to ha .....

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Therefore, the petitioner is entitled to the benefits in respect of C-forms bearing nos.2116542 and 2116543 since all the invoices pertaining thereto have been identified and there is substantial co-relation which has been established. - Decided in favour of appellant - WP No. 547 of 2015 - Dated:- 6-5-2016 - Sanjib Banerjee, J. For the Petitioner : Mr. S. Chakraborty, Adv. Mr. Payal Gupta, Adv. Ms. Payal Verma, Adv For the Respondent : Mr. P. K. Dutt, Sr. Adv. Mr. P. Dudheria, Adv ORDER The Co .....

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the C-forms had been rejected for such documents not carrying any date or referring to the consignment notes and not being co-related to the invoices. The order dated August 13, 2014 found that the failure to record the date in a C-form was of no relevance and there was no law that required the connected consignment note to be appended to a C-form. However, as far as the co-relation between the C-forms and the relevant invoices were concerned, the Court found that such co-relation had to be esta .....

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lating to an amount of ₹ 4,04,133/- in respect of C-form bearing no.2116542 was said to be dated August 31, 2005 and there was no independent bill for such amount that the petitioner could produce before the Board. It was the petitioner s contention before the Board that C-form no.2116543 pertained to a bill of August 31, 2005 and the balance component of C-form no.2116542 (other than the first three bills referred to therein) covered the same bill of August 31, 2005. A copy of the relevan .....

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