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A.C. Traders Versus State of Andhra Pradesh and another

2015 (10) TMI 2510 - ANDHRA PRADESH HIGH COURT

Inter-state sale - failure to submit 'C' Forms and 'F' forms - under the CST Act, certain turnovers which have been claimed on account of export as well as inter-State sales have been rejected for granting exemption as the assessee/dealer did not sub .....

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though statutorily a period of three months has been prescribed for filing of declaration in terms of section 6A read with rule 12(7) of the Rules. How- ever, the very fact that a discretion had been given to the assessing officer to make an excepti .....

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ck for considering 'C' Form and passed the modified orders. - Writ Petition Nos. 33059, Writ Petition Nos. 33129 of 2015 - Dated:- 8-10-2015 - Chandraiah G. and Challa Kodanda Ram, JJ. V. V. Anil Kumar for the petitioner. The Government Pleader for C .....

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-11, by the second respondent vide proceedings dated February 10, 2012 and March 29, 2014, respectively. A demand for ₹ 20,66,391 for the assessment year 2010-11, and ₹ 8,79,285 for the assessment year 2008-09, was raised. A perusal of th .....

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y filing necessary declarations as required under section 6A read with rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 ("the Rules", for short). After the assessment orders were passed, the petitioner submitted C de .....

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etitioner vide its letters dated July 14, 2015 and July 15, 2015 addressed to the second respondent. Thereafter, the impugned endorsements came to be passed rejecting the request of the petitioner for re-consideration of assessment orders on the grou .....

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hapally v. Commercial Tax Officer, Eluru [2007] 7 VST 730 (AP); 41 APSTJ 92, held that C forms and F forms filed even after passing of the assessment order, deserve to be considered. The necessity of C forms is only to buttress the argument of the de .....

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r State that the goods have, in fact, been received pursuant to an inter-State sale. In that view of the matter, a liberal approach ought to have been adopted, though statutorily a period of three months has been prescribed for filing of declaration .....

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