2017 (2) TMI 564

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... impugned order, the petitioner/assessee has been called upon to pay tax amounting to Rs. 3,77,68,914.00p(Rupees Three Crores Seventy Seven lakhs Sixty Eight thousand Nine hundred and fourteen only) after requisite adjustments are made vis-a-vis tax paid and Input tax Credits('ITC' in short). 2.1 To be noted the impugned assessment order concerns Assessment Year (A.Y.) 2013-2014. 2.2 A perusal of the impugned order shows that the petitioner had reported taxable turnover equivalent to Rs. 1,01,25,83,691.00p (Rupees Hundred and One Crore Twenty Five lakhs Eighty three thousand Six hundred Ninety One Only), whereas by virtue of the impugned order, the respondent/assessing officer has determined the taxable turnover as Rs. 1,07,68....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eing aggrieved, the petitioner has moved this Court by way of the instant writ petition. 7. It is the submission of the learned counsel for the petitioner that the requisite declarations received in C-Forms are available, as also, requisite evidence evidencing claim qua export sales which was disallowed. 7.1 The learned counsel appearing for the petitioner, placing reliance on the Circulars, dated 01-02-2000 and 28-02-2001, says that the declarations in C-Forms can be accepted even at this stage. Furthermore, the learned counsel for the petitioner also relies upon the provisions of Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 ('1957 Rules' in short) to contend that C-Forms can be accepted by the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hasis is mine) 11. The Circulars dated 01-02-2000 and 28-02-2001 cited before me are indicative of the same position. To be noted, Circular dated 01-02-2000 is based on the observations made by a Full Bench of this Court in State of Tamil Nadu Vs. Tvl.Arulmurugan and Co.((1982) 51 STC 381). For the sake of convenience, the relevant part of the said Circular is also, extracted hereunder: "the first original assessment order is to be passed with the maximum available 'C' forms. However, where the party subsequently produces 'C' Forms from other States invoking the provision that he(assessee) had tried his best, but it was beyond his control, because 'C' Forms were either not readily available or not readily....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s to independently apply his mind and decide about the 'C' forms, without insisting the onus on the assessee.." 12. As noted above, the other Circular dated 28-02-2001, takes the same position. To be noted, even though Circulars dated 01-02-2000 and 28-02-2001, were issued under Section 55 of the Tamil Nadu General Sales Tax Act, 1959 by virtue of the provisions of Section 88(3)(i) of the Tamil Nadu Value Added Tax Act, 2006, they continue to remain in force. 12.1 Furthermore, the provisions of Section 55 of the Tamil Nadu General Sales Tax Act are pari materia with Section 84 of the TNVAT Act, 2006. 12.2 Thus, having regard to the aforesaid position, the plea of the petitioner with regard to consideration of the C-Forms by....