2017 (9) TMI 4

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.... ORDER Heard Mr.N.Inbarajan, learned counsel for the petitioner and Mr.S.Kanmali Annamalai, learned Additional Government Pleader, appearing for the respondents. 2. With the consent of the learned counsel on either side, the main writ petition itself is taken up for final disposal. 3. The petitioner challenges the order passed by the second respondent dated 13.07.2015 by which the petition file....

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....lso verified the same. Therefore, it is submitted that they have filed declaration forms in original to the extent of Rs. 47,39,789/- in so far as it relates to two inter-State sales covered under Section 8(1) of the Central Sales Tax Act, and Form-F declaration in so far as it relates to claim for exemption. It is pointed out that in the very order dated 13.07.2015 passed by the second respondent....

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....ct to see as to whether any error which is apparent on the face of the assessment order. Therefore, the proper course to be adopted by the second respondent is to consider the petition and take a decision on the same and by passing a reasoned order, and the petition cannot be kept indefinitely pending as it appears that only issue to be seen is whether the petitioner had produced the original Form....