TMI Blog2016 (12) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... get the benefit of concessional rate of tax under Section 8(1) of the Central Act - the petitioner's case can be considered by taking into account the duplicate part of C-Form instead of the original. The matter is remitted back to the respondent for fresh consideration. The respondent shall take note of the duplicate part of the C-Form instead of the original part, examine the correctness of the same and proceed further in accordance with law - appeal allowed by way of remand. - Writ Petition No. 8798 of 2014 & MP. No. 1 of 2014 - - - Dated:- 9-11-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. R. Ganesh Kanna For the Respondent : Mr. S. Kanmani Annamalai, AGP ORDER Heard both. 2. The petitioner is a deale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be produced before the Assessing Officer to be entitled for concessional rate of tax. However, if the original, which is to be submitted to the Department, is lost, then the assessee need not be denied the benefit of the concessional rate of tax. The genuineness of the assessee's claim can very well be verified from the duplicate part of the C-Form. 6. The Hon'ble Division Bench of the Madhya Pradesh High Court in the case of Manganese Ore (India) Ltd. Vs The Commissioner of Sales Tax [reported in (1991) 83 STC 116] considered an identical issue and held that where the dealer filed the duplicate part of Form C instead of the original, there was sufficient compliance with the provisions of Section 8(4) of the Central Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form is required to be filed before the Assessing Authority. In the light of these facts and the provisions of law, we are of the view that there was sufficient compliance with the provisions of Section 8(4) of the Central Act and those of Rule 12(1) of the Central Rules, so as to entitle the assessee to get the benefit of concessional rate of tax under Section 8(1) of the Central Act. 8. In the light of the above, this Court is of the view that the petitioner's case can be considered by taking into account the duplicate part of C-Form instead of the original. 9. Accordingly, the writ petition is allowed, the impugned order is set aside and the matter is remitted back to the respondent for fresh consideration. The respondent sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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