TMI Blog2017 (1) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by sufficient cause from furnishing such declaration or Certificate within the time frame stipulated for the said purpose - the first respondent appears to be under a misapprehension that he has no such power - the first respondent will reconsider the request of the petitioner firm afresh, and pass an order, therafter, with respect to the request made upon due opportunity being given in that behalf - petition dismissed - matter on remand. - W.P.No.43310 of 2016 and W.M.P.Nos.37156 & 37157 of 2016 - - - Dated:- 15-12-2016 - Rajiv Shakdher, J. For the Petitioner : Mr.N.Inbarajan For the Respondents : Mr.Reena Iyswarya ORDER 1. Issue notice. Ms.Reena Iyswarya, accepts notice on behalf of the respondents. With the cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Officer, Adayar Assessment Circle, Madras, [(1991) Vol.81 STC 169]; and Tata Global Beverages Limited, Valpari, Coimbatore District Vs. The Commercial Tax Officer, Valparai, Coimbatore District, [2015-16 (21) TNCTJ 27]. 5. I have heard the learned counsel for the parties. 6. For the sake of convenience, the relevant provisions of Section 8(4) of the Act and Rule 12(7) are set out herein below: 8. Rates of tax on sales in the course of inter-state trade or commerce: (1) ... (4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-state trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the said purpose. 7.1. The impugned order, however, shows that the first respondent appears to be under a misapprehension that he has no such power. Clearly, the first respondent, has misdirected himself in law and therefore, the impugned order would have to be set aside. It is ordered accordingly. 8. Consequently, the first respondent will reconsider the request of the petitioner firm afresh, and pass an order, therafter, with respect to the request made upon due opportunity being given in that behalf. For this purpose, the representative of the petitioner firm will appear before the first respondent on 13.01.2017 at 11.00 am. In case, for any reason, the aforesaid date is not convenient to the first respondent, he shall be at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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