https://www.taxtmi.com/caselaws?id=339613 The assessment was set aside because the assessee claimed it could produce Form C and Form F declarations, along with the relevant bills of lading, and Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 was noted as permitting such filing at that stage. The court found that the objection that Section 84 of the Tamil Nadu Value Added Tax Act, 2006 was the only proper course did not answer the factual position, and that the disallowance of high sea sales had arisen from non-visibility of the bills of lading. Fresh assessment was therefore directed after allowing production of the original documents, personal hearing, and a speaking order. en-us Tue, 07 Feb 2017 00:00:00 +0530 Tue, 27 Mar 2018 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339613 The assessment was set aside because the assessee claimed it could produce Form C and Form F declarations, along with the relevant bills of lading, and Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 was noted as permitting such filing at that stage. The court found that the objection that Section 84 of the Tamil Nadu Value Added Tax Act, 2006 was the only proper course did not answer the factual position, and that the disallowance of high sea sales had arisen from non-visibility of the bills of lading. Fresh assessment was therefore directed after allowing production of the original documents, personal hearing, and a speaking order. Case-Laws VAT and Sales Tax Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339613