C declaration forms and concessional tax claim: assessment orders quashed, with fresh consideration after documents are filed.

Assessment orders denying exemption and concessional tax on inter-State sales were quashed because the assessee had not been given a further opportunity to produce C declaration forms and supporting documents. The court accepted that the matter required reconsideration after receipt of the declarations, and directed that the assessee be given time to file the C forms. The respondent was then required to decide the claim afresh on merits and in accordance with law.

---

---

Issues: Whether the impugned assessment orders rejecting the claim for exemption and concessional tax could be sustained without granting further opportunity to produce C declaration forms and related documents.

Analysis: The writ petitions challenged the assessment orders passed in respect of inter-State sales and the assessee's claim for exemption and concessional rate of tax. The grievance was that the declaration forms and supporting documents were not considered after adequate opportunity, and that the matter required reconsideration in light of the statutory scheme governing inter-State sales and the filing of declarations. The Court accepted the request for one more opportunity confined to production of C forms and, on that basis, quashed the impugned orders while directing reconsideration after receipt of the forms.

Conclusion: The impugned orders were quashed and the assessee was granted time to file the C declaration forms, after which the respondent was required to decide the matter afresh on merits and in accordance with law.

---