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TMI Blog2019 (5) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner in so far as it relates to the sales made to M/s.Ford India Limited as per G.O.Ms.No.381/CT and RE dated 15.09.1997. 2. The brief facts of the case are as under: (i) The Petitioner is a registered dealer in automobile spare parts. In the course of business, the Petitioner effected sale of goods to Ford India Limited, which is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act) and such sales are eligible for exemption from payment of taxes as per the notification under G.O.Ms.No.381/CT and RE dated 15.09.1997 (The Exemption Notification) issued under Section 17 of the TNGST Act. (ii) The Petitioner states that when the assessment was made by the Deputy Commercial Tax Officer, namely the first Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this order, a further revision petition was filed before the Joint Commissioner of Commercial Taxes under Section 33 and 35 of the TNGST Act, 1959. Once again, by an order dated 27.02.2005, the Joint Commissioner of Commercial Taxes rejected the revision petition by observing at paragraph 4 (c) that the Petitioner did not file the declaration even after receipt of the pre-assessment notice and that therefore, the revision petition is liable to be rejected. The said order dated 27.12.2005 is the impugned order in this Writ Petition. 4. At the hearing, the learned counsel for the Petitioner submitted that the declaration was submitted within a reasonable period after the assessment order was issued and that, therefore, the Petitioner's d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Court in W.P.No.18280 of 2004 is also applicable to the facts and circumstances of the instant case.
8. Therefore in the interest of justice, this Court quashes the order of the third Respondent and consequently directs the first Respondent to take into consideration the declaration submitted by the Petitioner in respect of the claim for exemption after verifying the genuineness thereof and thereafter complete a fresh assessment, after providing reasonable opportunity to the Petitioner, within a period of four weeks from the date of receipt of a copy of this order. This Writ Petition is disposed of in the above terms. There shall be no orders as to costs.
Consequently, the connected Writ Miscellaneous Petition is closed. X X X X Extracts X X X X X X X X Extracts X X X X
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