9911796707
TMI Blog2015 (2) TMI 1295X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner-Company is that they are dealers in magnesite powder, which is taxable under the provisions of the Tamil Nadu Value Added Tax Act. The petitioner has already handed over 'C' Form in original relating to the turnover to the concerned Commercial Tax Officer who was working under the respondent at the relevant point of time and also paid the necessary tax. It is their further contention that they have already filed 'C' Form in original, for which necessary acknowledgement has also been given by the concerned officer of the respondent. It is stated by the petitioner that when they received the notice dated 05.09.2014, they have paid the tax with 'C' Form, as seen from the reply, dated 09.09.2014 filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Court to Rule 10(2) of the Central Sales Tax (Tamil Nadu) Rules and stated that it is open for the petitioner-dealer to file duplicate copy of 'C' Form relating to the relevant year at any time before the final assessment of the accounts of that year and the contention of the respondent that the petitioner will have to produce the indemnity bond, is not correct, more particularly, when the officer of the respondent received 'C' Form in original and also made an endorsement for all the relevant assessment years. 5. Heard both sides and perused the materials available on record. 6. It is relevant to extract Rule 12(2) of the Central Sales Tax (Registration and Turnover) Rules and Rule 10(2) of the Central Sales Tax ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aler to produce for inspection the portion of the declaration / Certificate marked 'Duplicate'. Notwithstanding anything contained in the foregoing paragraph and in Rule 5, the selling dealer may, instead of attaching the Form of declaration / Certificate to the return in Form 1 keep it in his custody subject to the condition that he submits all the Forms of declaration / Certificate relating to the year at any time before the final assessment of the accounts of that year." 7. From a reading of the above extracted Rule 10(2) of the Central Sales Tax (Tamil Nadu) Rules, it is clear that the petitioner is entitled to file Form of Declaration / Certificate relating to the year at any time before the final assessment of the accounts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to deny the request of the petitioner for accepting the duplicate copy of the document, which is available with the petitioner. 8. Hence, for the foregoing reasons, the impugned orders are set aside and the matters are remitted back to the respondent for considering afresh and for passing appropriate orders on merits and in accordance with law. The petitioner is permitted to file the duplicate copy of 'C' Form available with them before the respondent and get necessary acknowledgement from the respondent for producing the same in the photocopy of the duplicate copy of the 'C' Form and the respondent shall not insist on the indemnity bond from the petitioner. The duplicate copy of 'C' Form to be submitted by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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