2016 (12) TMI 755

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Heard Mr.S.Ramanathan, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate, accepting notice on behalf of respondents. With the consent of the learned counsel on either side, the Writ Petition itself is taken up for disposal. 2. The petitioner is a registered dealer on the file of the first respondent under the provisions of the Tamil Nadu Value Added T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned assessment order was passed on 06.01.2015, the petitioner filed a petition under Section 55 of the Act, seeking to revise the order by including the additional 'C' forms. Though 'C' forms have been accepted and given credit to, however, with regard to export sale and transit sale, the second respondent refused to look into the export documents as the same has already been disal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the concessional rate of tax. But, however, with regard to the transactions not covered by 'C' forms, the higher rate of tax has been imposed and the export documents were not called for and considered. Therefore, the claim for exemption was totally disallowed. 5. Since this Court has convinced that the impugned assessment order dated 06.01.2015 is in violation of principles of natura....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ment orders and revise the assessments under Section 55 of the Tamil Nadu General Sales Tax Act, 1959. Form XVII and other Forms should be issued without mentioning any date of validity as in the case of Form 'C' and 'F'. The Assessing Officers may also instructed to mention in the assessment order itself by a foot note that the dealers may file the missing declaration for....