TMI Blog2017 (7) TMI 1358X X X X Extracts X X X X X X X X Extracts X X X X ..... r to have revised the return, admittedly, the period of revising the return has already expired. With the Petitoner not asking for any extraordinary benefit but only what it is entitled to in accordance with law, the Court is of the view, the Petitioner should be permitted to rectify its return, even at this stage and its clarification that aforementioned figures of purchases made from Aman Market ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quarter of 2013-14. The main prayer is that the Petitioner should be permitted to download the C-Form for the transactions worth ₹ 1,79,44,191 which took place in the first quarter of 2013-14. 2. The Petitioner states that for the interstate purchases made from M/s Aman Marketing, a registered dealer in Kanpur, the Petitoiner was charged 2% tax under Section 8(1) of Central Sales Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igure in coloum R11.3, i.e., against inward stock transfer against F-Form. The Petitoner, in all subsequent quarters, correctly showed the purchases made from Aman Marketing against C-Form. In support of this plea, the copy of the invoices issued by Aman Marketing in relation to the purchases made in the first quarter of 2013-14 have been enclosed by the Petitioner. 4. The stand of the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13-14 should be treated as purchases made against C-Forms should be accepted. 6. The return filed by the Petitioner for the first quarter of 2013-14 shall stand rectified accordingly. An appropriate order to this effect be passed by the VATO on the strength of this order, not later than two weks from today and the Petitioner shall not later than one week thereafter be permitted to download the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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