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2016 (10) TMI 210 - MADRAS HIGH COURT

2016 (10) TMI 210 - MADRAS HIGH COURT - TMI - Validity of order of assessment - reversal of ITC - interstate sale falling under Section 8(1) of the CST Act, 1956 - Form-WW for the year 2013-14 along with a Covering Letter dated 31.12.2014 with the Chartered Accountant's Report required to be submitted under Rule 16 A of the TNVAT Act - time limit extended for submission of Form-WW for the Assessment Year 2014-15 - whether the assssment order passed by respondents without considering Form-WW just .....

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g all the documents. - the Writ Petition allowed - the matters remanded to respondent for fresh consideration after affording an opportunity of hearing to the petitioner and considering the documents produced by him and redo the assessments in accordance with law. - W.P.Nos.31872 to 31875 of 2015 and M.P.No.1 of 2015 in W.P.Nos.31872 to 31874 of 2015 - Dated:- 8-9-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.N.Prasad For the Respondent : Mr.S.Kanmani Annamalai, ORDER Heard Mr.N.Prasad, th .....

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r the two assessment years, namely, 2013-14 and 2014-15 stating that on scrutiny of the returns, it revealed that they have not reversed ITC as mandated by the amendment made under Section 19(2) of the TNVAT Act in respect of the sales made under Section 8(1) of the Central Sales Tax Act, 1956. Further, it was mentioned that in terms of the amended proviso made under Section 19(2) of the TNVAT Act, the petitioner has to effect interstate sales under Section 8(1) of the Central Sales Tax Act and .....

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CST Act, 1956 and stated that these are part of the records of the assessments and requesting the Assessing Officer to take consideration of the same. That apart, the petitioner had also submitted Form-WW for the year 2013-14 along with a Covering Letter dated 31.12.2014 with the Chartered Accountant's Report as required to be submitted under Rule 16 A of the TNVAT Act. It is seen that the Assessing Officer has received the said communication dated 31.12.2014 on 05.01.2015. Therefore, on th .....

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