2016 (1) TMI 467

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.... AGP (T) ORDER Mr. S. Kanmani Annamalai, learned Additional Government Pleader (Taxes), takes notice for the respondent and with their consent, the main writ petitions are taken up for disposal. 2.These writ petitions have been filed under Article 226 of the Constitution of India challenging the orders of the respondent dated 07.09.2015. 3. The petitioner, who is a registered dealer on....

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....ing concessional rate of tax in respect of direct inter-state sales falling under Section 8(1) of the CST Act, 1956. According to the petitioner, as far as assessment year 2012-13 is concerned, the petitioner produced the details and the certificates along with the declarations, however, though revised notice dated 31.07.2015 was issued, disallowed the exemption in respect of sales out of purchase....

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....he petitioner, when the petitioners are having the declarations and details relating to the purchases from M/s Sago Serve, Salem, without providing sufficient opportunity, the impugned orders came to be passed, which are not sustainable. 6. That apart, according to the learned counsel for the petitioner, Rule 12(7) of the CST (R&T) Rules, provides for filing of declarations even after the perio....

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...., appearing for the respondent, on the other hand submitted that though sufficient opportunity was given, the petitioner did not produce the C Forms. 9. This Court heard the submissions made by the learned counsel on either side and perused the materials available on record. 10. Considering the submissions made by the learned counsel on either side, since it is submitted that yet another opp....