TaxTMI 
TaxTMI 
2007 (7) TMI 614
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....signment sales of cotton yarn. Subsequently, the place of business was inspected by the enforcement wing officials on December 7, 2006 and they recovered certain original and duplicate copies of the C forms. Verification of the C forms revealed that for a single transaction two different C forms were submitted by the petitioner. The form 10 extract obtained from the petitioner at the time of inspection by the officials revealed that the bill numbers and value relied on vary with each other. In this connection C form No. 7205342 dated September 14, 2005 and No. 5857085 dated Nil were scrutinised by the Department and it was found that the seal said to have been fixed by the officials were found to be irrelevant as it contained the wo....
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....oner has sought mandamus directing the respondent to invoke the powers under section 54A of the TNGST Act, insofar as the turnover pertaining to the declaration form C proposed as bogus by the show-cause notice, was concerned. Learned counsel for the petitioner submitted that the assessing officer or the appellate authority is empowered to get further information which would be useful or relevant for the purpose of deciding as to whether eight C forms referred to in the show-cause notice are bogus or not. She has further submitted that the respondent has no jurisdiction to unilaterally reject the statutory C forms which are not under the control of the respondent and when the petitioner has proved the purchase, by producing gate pass of lo....