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TMI Blog2019 (5) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... Babu, learned Additional Government Pleader assisted by Mr.M.Hariharan, learned Additional Government Pleader for the respondent. 3. This appeal is directed against the order passed in W.P.No.11330 of 2018 dated 03.10.2018. The said writ petition was filed by the appellant challenging the order passed by the respondent/Assessing Officer dated 30.05.2017 which is an assessment order under the provisions of Central Sales Tax Act, 1956 for the assessment year 2015-16. The other order which is impugned in the writ petition is passed under Section 84 of the Tamil Nadu Value Added Tax, 2006 ('TNVAT Act' in short). 4. The learned counsel for the appellant vehemently contended that the learned writ Court ought to have entertained the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntative of the appellant who appeared before the Assessing Officer. Subsequently, the matter was once again heard on 27.02.2018, on which date also the appellant submitted further representation. The respondent/Assessing Officer has passed an order dated 26.02.2018 challenging the application filed under Section 84 of the Act. 7. The learned counsel for the appellant would contend that the finding recorded by the Assessing Officer by referring to lorry way bill which contains an endorsement "Self", the appellant's case should not have been rejected and the Form-C declaration submitted by the appellant should have been accepted by the Assessing Officer. The copies of the invoices and the lorry way bill were produced before us. Though, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contractors who have been nominated for establishment of Nabinagar Power Generating Project. Thus, in our view, a factual exercise is required to be done to examine as to whether the appellant is entitled to produce Form-C declaration and claim concessional rate of tax. In any event, this exercise requires re-appreciation of the documents placed by the dealer, which in our view, cannot be done in a writ petition as rightly pointed out by the learned Single Bench. 9. The learned counsel for the appellant would contend that if a direction is issued to consider the Form-C declaration and the Assessing Officer accepts the same, substantial amount of liability as quantified in the assessment order will be reduced. In fact, the appellant is wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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