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2016 (12) TMI 372 - MADRAS HIGH COURT

2016 (12) TMI 372 - MADRAS HIGH COURT - TMI - Benefit of concessional rate of tax - duplicate part of the C-Forms produced by the petitioner not considered - Held that: - 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 [1989 (1) TMI 351 - MADHYA PRADESH HIGH COURT] considered an identical issue and held that where the dealer filed the duplicate part of Form C instead of the original, there was sufficient compl .....

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e 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 dealer in lithographic plates and densitometers, registered on the file of the respondent under the provis .....

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aragraph 6 of the affidavit in support of the writ petition that they produced original C-Forms before the respondent on 20.9.2010, but the respondent lost the same. 4. This contention has been specifically denied by the respondent in the para wise remarks given by the respondent to the learned Additional Government Pleader dated 21.5.2014. 5. Be that as it may, what is to be seen is as to whether the respondent proceeded to complete the assessment by not considering the duplicate part of the C- .....

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ginal, 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 dupl .....

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reads as follows : "It would, thus, appear that in order to obtain the benefit of Section 8(1) of the Central Act, the dealer has to comply with the provisions of Section 8(4) thereof by filing a declaration in Form C in terms of Rule 12(1) of the Central Rules. In the present case, though the assessee did not file the 'original' part of the Form C, it did file the 'duplicate' part of the form. As pointed out earlier, Form C consists of three parts : "original", & .....

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