2016 (12) TMI 372

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....Kanmani Annamalai, AGP ORDER Heard both. 2. The petitioner is a dealer in lithographic plates and densitometers, registered on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956. The petitioner challenged the impugned order dated 30.3.2012 passed under the provisions of the Central Act. 3. The grounds of chall....

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.... not in dispute that the duplicate part of the C-Forms is not a photostat copy of the C-Forms, but one of the portions of the C-Form, which consists of duplicate, original and counterfoil. The counterfoil will be retained by the purchasing dealer in the other State. The duplicate and original will be forwarded to the selling dealer in the State of Tamil Nadu, which is required to be produced befor....

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....nover) Rules, so as to entitle the dealer to get the benefit of concessional rate of tax under Section 8(1) of the Central Act. 7. At this juncture, it will be beneficial to extract the relevant portion of the said judgment of the Hon'ble Division Bench of the Madhya Pradesh High Court, which reads as follows : "It would, thus, appear that in order to obtain the benefit of Section ....

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....ule 12(1) does not say which part of the form was required to be filed before the Assessing Authority. It is the form itself, which by use of the words "original", "duplicate" and "counterfoil", gives an indication as to which part of the form is required to be filed before the Assessing Authority. In the light of these facts and the provisions of law, we are of the view that there was sufficient ....