2014 (7) TMI 931

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....ider the representation of the petitioner dated 03.5.2014 on re-submission together with the Form-C and Form-H declarations and re-open the assessment and receive declaration forms and pass orders, according to law  within a time frame. 2.In the affidavit filed in support of this petition, it has been averred that the petitioner is an assessee on the file of the respondent. For the assessment year 2011-2012, the petitioner reported a total and taxable turn over of Rs. 8,16,515/- under the Central Sales Tax Act. The respondent issued a pre-assessment notice dated 18.12.2013 stating the petitioner has wrongly reported the export sales turnover of Rs. 1,88,76,973/- under Section 5(3) of the CST Act in the Form-I return filed under the Ta....

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....impugned assessment order, dated 01.04.2014, disallowing the claim of exemption for the sales turn over under Section 5(3) of the CST Act on a turnover of Rs. 1,88,76,393/- on the ground of non-production of the Form-H declarations. The respondent also disallowed the concessional rate of tax for the inter- state sales turnover of Rs. 8,16,515/- and levied tax at 5% for the non- production of Form-C declarations. The respondent levied a tax of Rs. 9,81,645/-. On receipt of the assessment order on 11.04.2014, the petitioner sent a representation on 03.05.2014 to the respondent requesting him to reopen the assessment order under Section 22(6) of the TNVAT Act r/w Section 9(2) of the CST Act and the Circular issued by the Commissioner of Commer....