2018 (4) TMI 1079

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....NUEL FOR THE RESPONDENT : SMT.M.M.JASMINE JUDGMENT Petitioner was an assessee under the Central Sales Tax Act ('the Act'). Proceedings have been initiated by the assessing authority under the Act for revising the assessment of the petitioner for the year 2016-17. Ext.P7 is the notice issued by the assessing authority in this connection. It is stated in Ext.P7 notice that the petit....

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....ts found by the assessing authority in the C-forms produced by the petitioner were not put to the notice of the petitioner before Ext.P6 order was passed. 4. If it is found in a given case that the C-Forms produced by a dealer are defective, it is incumbent upon the assessing authority to provide the dealer an opportunity to cure the defects before the same are rejected and assessment is comple....