2018 (2) TMI 1476

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....tesh Government Advocate ORDER Heard Mr.R.Ravindran, learned counsel the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent. 2.The petitioner has challenged the assessment order for the year 1999-2000 dated 21.07.2016 passed under the provisions of the Central Sales Tax Act. The only ground on which the impugned order has been challenged is stating that the resp....

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....ve portion of the Judgment reads as follows: "2.A Division Bench of this Court had already decided similar issue in W.A.458 of 1997 by order dated 3.10.2001 wherein it has been stated that mere filing of Form H alone is not conclusive and it is open to the Assessing Officer to deal with the assessment proceedings in respect of the dealer claiming exemption under Section 5(3) of C.S.T. Act by co....

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....iled. The Division Bench of this Court in the judgment mentioned above directed the authorities to conduct enquiry and to find out the genuineness of the claim taking into consideration of the other documents furnished by the dealer. 5.Under the circumstances, the matter is remanded to the first respondent and the first respondent is directed to consider the application filed under Section 54-A....

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.... providing further opportunity to the petitioner held that the materials collected by him are sufficient to conclude the case against the petitioner. This procedure adopted by the 1st respondent is in violation of the principles of natural justice as the petitioner had no opportunity to rebut the materials which were collected by the 1st respondent from the 2nd respondent and relied upon to nonsui....