Declaration forms and tax exemption claims were remanded for reconsideration under departmental circulars, with the assessment quashed conditionally.

Disallowance of exemption for export sales and concessional tax treatment for inter-State sales was challenged on the ground that Form C and Form H declarations were available for resubmission. Relying on departmental circulars dated 29.06.1999 and 28.02.2001, the Court accepted the request for reconsideration and, without examining the merits of the assessment, directed fresh consideration of the representation together with the declaration forms. The assessment order was quashed subject to conditions, and the matter was remanded for fresh orders after payment of 10% of the tax and resubmission of the forms.

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Issues: Whether the impugned assessment order disallowing the claim based on Form-C and Form-H declarations was liable to be quashed and the matter remanded for fresh consideration in light of the circulars issued by the Commissioner of Commercial Taxes.

Analysis: The writ petition concerned disallowance of exemption for export sales and concessional rate of tax for inter-State sales for want of declaration forms. The Court proceeded on the basis of the departmental circulars dated 29.06.1999 and 28.02.2001 and accepted that the petitioner had sought to resubmit the declarations and requested reopening of the assessment. Without entering into the merits, the Court treated those circulars as sufficient to direct reconsideration of the representation along with the available declaration forms. The assessment order was therefore quashed with conditions and the matter was sent back for fresh orders.

Conclusion: The impugned assessment was quashed and the matter remanded for fresh consideration after the petitioner paid 10% of the tax and resubmitted the declaration forms.

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