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Rotork Controls (India) Private Limited Versus The Assistant Commissioner (CT)

2016 (11) TMI 30 - MADRAS HIGH COURT

Levy of tax - inter-state sales - defective 'C-Forms' - petitioner applied for return of 'C-Forms' for correction - Held that: - there are several decisions as well as circulars of the commissioners, which state that defective forms, such as 'C-Forms', 'Form-F' etc., should be returned, so that the dealer is given an opportunity to rectify the defects. - Direction to the petitioner to appear before the respondent, within a period of two weeks to produce the 'C-Forms', which are available wit .....

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ne, by passing a speaking order, on merits and in accordance with law. - Petition disposed off - decided in favor of petitioner. - W.P.No.24615 of 2016 & W.M.P.No.21025 of 2016 - Dated:- 8-8-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. N. Inbarajan For the Respondent : Mr. S.Kanmani Annamalai, AGP. ORDER Heard Mr.N.Inbarajan, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondent. By consent of the learned Cou .....

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defective 'C-Forms' and interstate sales turnover not covered by 'C-Forms'. 3. The learned Counsel for the petitioner submitted that in response to the pre-revision notice, the petitioner had submitted 'C-Forms', Form-X extract, Form-I, Form-F and copies of Export documents for verification and for completing the assessment. It appears that the respondent found that certain 'C-Forms' were defective and certain 'C-Forms', in his opinion, cannot be accepted. .....

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to take back the defective 'C-Forms' and the petitioner, after rectification of the defects, if any, will resubmit the forms along with other forms. 4. In fact, to this effect, the petitioner had given a letter, dated 28.06.2016, to the respondent in-person, on 29.06.2016, requesting for return of the defective 'C-Forms', to enable them to rectify the defect. Further, the petitioner, in the said letter, has stated that they have collected 'C-Forms' for the turnover of &# .....

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