TMI Blog2018 (5) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Commercial Taxes Officer and the respondent has received the objections along with the xerox copy of Form-17 and assessment order. In that event, he should have verified or caused to be verified the assessment as to whether Form- 17 produced by the dealer is genuine or not. The matter is remitted back to the respondent to consider the claim of the petitioner on the basis of xerox ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and claimed concessional rate of tax and it was verified and found in order for both items. However, the respondent had issued a revision notice that Form 17 was not filed in support of the petitioner's claim and directed him to file his objection in writing with relevant records, within 15 days vide his letter dated 20.04.2010. In response to the notice, the writ petitioner submitted xerox co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m-17 was found to be in order. Only because the said form submitted by the dealer was not found in the files, the respondent cannot state that no Form-17 was filed in support of the claim. Despite the objections submitted by the dealer along with xerox copies of Form 17 and assessment order, the respondent ought to have applied his mind with respect to the factual finding of the assessing authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellate authority and remanded the matter for fresh consideration. I am also inclined to follow the order passed in W.P.(MD) No.7132 of 2008 dated 24.03.2009 and set aside the order passed by the respondent for non application of mind. 4. The matter is remitted back to the respondent to consider the claim of the petitioner on the basis of xerox copy of Form-17 produced to him. The pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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