2010 (4) TMI 1016

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....e petitioner seeks a writ of certiorarified mandamus to quash the proceedings dated October 15, 2008 and to direct the respondents to pass fresh order of assessment based on the letter dated January 22, 2010. The petitioner herein was visited with demand notice in respect of the assessment year 2006-07 rejecting the claim for exemption on a turnover pertaining to stock transfer. Since the decla....

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.... has been filed. On notice, the learned Special Government Pleader appearing for the respondent produced before me a copy of the Pondicherry General Sales Tax Rules, 1967. Rule 4 relates to procedure for making assessment. Sub clause (c) to rule 4(iii) provides where an assessee claiming concessional rate of tax or exemption fails to furnish the necessary declaration in form C or form D, as the....

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....s that there are no merits in the writ petition. I have perused the Rules pertaining to furnishing of forms C and D as given under the Pondicherry General Sales Tax Rules. It may be seen that in respect of claim of furnishing of forms C and D, it is no doubt true that the Central Sales Tax Rules do not provide for any time-limit, however, given the fact that the State has the authority to make ....

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....n showing good and sufficient reason for failure to furnish form C. In the above circumstances, even though the rule prescribes time-limit under the Pondicherry Central Sales Tax Rules, satisfied of the claim of the petitioner, the writ petition is allowed. It may be seen that the Rules framed are under the Pondicherry General Sales Tax Rules and not under the Central Sales Tax Rules. Hence, ke....