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Daon Auto Parts (India) Pvt. Ltd. (formerly known as Hwseung Autoparts (India) Pvt. Limited Versus The Assistant Commissioner (CT)

Power of revision of the assessment by the AO - Concessional rate of tax - delayed submission of forms under CST Act - Held that: - In the case of ARUL MURUGAN AND COMPANY[1982 (11)143) and the decision of the Hon'blel Supreme Court, in the case VIPRO FOUNDRY ENGINEERS LIMITED [1990 (12)302], the Commissioner of Commercial Taxes issued Circular dated 30.04.1993, as to how the Assessing Officer has to act when Declarations in Form-'E' and Form-'F' are produced after the assessment is completed - .....

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the learned counsel appearing on either side, the Writ Petitions are taken up for disposal. 2. The petitioner-Company, is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 [TNVAT Act] and also under the Central Sales Tax Act, 1956 [CST Act]. There are eight Writ Petitions, which can be grouped into two. The first set of Writ Petitions viz. W.P.Nos.34470 to 34473 of 2016, have been filed challenging the intimation given by the Asses .....

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as been taxed, which appears to be the major issue for all the four assessment years, was pertaining to the local sale of Rubber Profile, on which tax has been paid at 4%. The Assessing Officer taxed the same at 12%, in the absence of Industrial Input Certificate. So far as the remaining issues for all the assessment years, appears to be minor issues. One fact that has to be pointed out is, the petitioner did not respond to the pre-revision notices issued by the respondent. In effect in the Writ .....

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of Writ Petitions, after assessments were completed by orders dated 25.2.2016, the petitioner submitted a letter on 30.05.2016, stating that they are in possession of the Industrial Input Certificate for the relevant transaction and they requested the Assessing Officer to accept the same and revise the orders of assessment. The Assessing Officer opined that after he has passed orders of assessment, he cannot revise the same and advised the petitioner to file Appeals. The correctness of the said .....

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. After referring to the relevant Rules, the Commissioner directed that the Assessing Officers can allow Form-C, Form E-I, E-II and F-Forms, to be filed after completion of assessment on sufficient cause. This was reiterated in another Circular dated 30.04.1993, after having found that some of the Assessing Officers have taken a stand that they have do not have jurisdiction to accept those Forms, after the assessment is over. In fact in the impugned Intimation, such is the stand taken by the res .....

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r interference. Accordingly, the W.P.Nos.34470 to 34473 of 2016 are allowed and the impugned Intimations dated 24.08.2016, are set aside. 8 (i) Now, coming to the other set of four Writ Petitions, which have been filed challenging the orders of assessment, as pointed out earlier, intimation issued for all the four years, is with regard to the rate of tax on sale of Rubber Profile. If the Industrial Input Certificate is produced, then the petitioner is entitled for concessional rate of tax. Howev .....

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