2014 (8) TMI 335

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent : Mr. Kanmani Annamalai in both W. Ps. Additional Government Pleader (Taxes) ORDER By consent, the main Writ Petitions are taken up for final disposal at the time of admission itself. 2. Heard, Mr.D.Vijayakumar, learned counsel appearing for the petitioner and also Mr.Kanmani Annamalai, Additional Government Pleader (Taxes), who has taken notice on behalf of the resp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that the respondent had disallowed the exemption for the export sales and sales return transactions stating that the petitioner had not produced any documentary evidence in support of the export sales transaction. Learned counsel for the petitioner would further submit that if opportunity is given to the petitioner, they will represent the case before the authority with all required documents. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... petitioner is given an opportunity to produce the Declaration Form in Form-C and also if its reply dated 19.05.2014 is considered, then, they will be able to substantiate their claim that they are not liable to pay any tax. 8. Taking into consideration of the above, as the Declaration Form in Form-C is now readily available with the petitioner and also the contention of the petitioner that if ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ely are set aside. This matter is remitted back to the respondent to decide the matter afresh. It is further directed that if the respondent needs any other document, he shall inform the same to the petitioner, so as to enable the petitioner to produce the same. The petitioner also without waiting for any further notice shall submit Form-C or any other documents in his custody pertaining to the as....