1981 (8) TMI 206

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....OPAL, J.-There were E-I form sales not covered by C forms and E-II form sales covered by E-II forms (sic). As the assessee failed to produce the E and C forms, the above turnover was assessed to sales tax. The assessee then filed a writ petition before this Court. The learned Judge of this Court dismissed the writ petition because of availability of an alternative remedy provided under the statute....

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.... to the Appellate Assistant Commissioner the appellant filed an appeal to the Sales Tax Appellate Tribunal and the Tribunal remanded the case back to the assessing authority with a direction to give the assessee an opportunity to produce the E and C forms. The assessee, by its letter dated 26th December, 1980, requested the Commercial Tax Officer to issue summons under section 54 of the Tamil Nadu....

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.... sent by the assessee-firm to the Paper Syndicate it is seen that M/s. Paper Syndicate was withholding the E-II forms on account of certain outstanding due from the appellant. In the circumstances, it is obligatory on the part of the appellant to settle the dues and produce the E-II forms from M/s. Paper Syndicate. The absence of issue of summons by the assessing officer to M/s. Paper Syndicate ca....