TMI Blog2018 (5) TMI 1611X X X X Extracts X X X X X X X X Extracts X X X X ..... so far as the assessing authority has no case that the petitioner has not produced the Form-F declarations in respect of the transactions, when it was found that the petitioner has not produced the documents evidencing despatch of goods covered by the Form-F declarations, the assessing authority ought to have given an opportunity to the petitioner to produce the same, before completing the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and as such, they are disposed of by this common judgment. 2. One and the same petitioner has instituted all the writ petitions. The petitioner is a registered dealer under the Central Sales Tax Act (the Act). The petitioner was issued notices proposing to complete the assessments under the Act for the periods 2013- 14, 2015- 16 and 2016- 17 in the manner indicated in the notices on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned Government Pleader. 4. The learned counsel for the petitioner submitted that the petitioner is in possession of the documents evidencing despatch of goods covered by the Form-F declarations and had the assessing authority called upon the petitioner to produce the same, they would have certainly produced the same before the assessing authority. 5. In so far as the assessing authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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