Form C and Form F declaration claims must be reconsidered with an opportunity to produce supporting export documents.

An assessment order disallowing claims based on Form C and Form F declarations was set aside, and the matter was remitted for fresh reconsideration. The court directed that the assessee be given an opportunity to produce supporting export and related documents to establish entitlement to concessional tax treatment for inter-State sales and exemption for branch transfer and consignment sales. The assessing authority was also required to follow earlier Division Bench directions and, where necessary, summon documents from the relevant export house or assessing officer before deciding the claim in accordance with law.

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Issues: Whether the assessment order disallowing the claim based on Form C and Form F declarations was liable to be set aside and whether the assessee was entitled to an opportunity to produce supporting export documents for reconsideration of the exemption claim.

Analysis: The petitioner had claimed that the turnover covered by inter-State sales was liable to tax only at the concessional rate against Form C declarations and that branch transfer and consignment sales were exempt on production of Form F declarations. The request for reopening and reconsideration of the assessment was made with reference to section 55 of the Tamil Nadu General Sales Tax Act, 1959 read with section 9(2) of the Central Sales Tax Act, 1956. In view of the earlier decisions of the Court and the respondent's stand that the petitioner's claim would be considered on merits and in accordance with law, the impugned order was set aside and the assessing authority was directed to follow the earlier Division Bench directions, including permitting production of the specified export documents and, if necessary, summoning documents from the concerned export house or assessing officer.

Conclusion: The impugned assessment order was quashed and the matter was remitted for reconsideration with an opportunity to the assessee to establish the exemption claim and support the turnover position by relevant documents.

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