2018 (9) TMI 551

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....15, by considering the petition filed by the petitioner under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 (in short 'TNVAT Act'). 2. By consent, this writ petition is taken up for final disposal at the stage of admission itself. 3. According to the petitioner, they are a manufacturer of EB line materials and an assessee on the file of the respondent herein, under TNVAT Act. For the assessment year 2014-15, the petitioner reported a total turn over of Rs. 1,49,19,301/- and they claimed concessional rate of tax at 5%, for their sale of industrial inputs to Tamil Nadu Electricity Board (in short 'TNEB'), as per the Notification No.II(1)/CTR/12(R-17)/2011, issued in G.O.Ms.No.77, CT & R (B2), dated 11.07.2011. A....

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....cts Cell - 1/12975/2011 / 28.02.2011 CIRCULAR To All Deputy Commissioners: Sub : Tamil Nadu General Sales Tax Act, 1959 - For XVII - Acceptance of - Re-opening assessments - Certain instructions - issued. Ref :1.This office Circular No. Acts Cell-III/23367/93, dt.30.04.1993. 2.This office Circular No. Acts Cell-III/69485/98, dt.29.06.1999. 3.This office Circular No. Acts Cell-IV/66001/99, dt.08.12.1999. 4.This office Circular No. Acts Cell-IV/59758/99, dt.01.02.2000. 5.This office Circular No. Acts Cell-IV/41347/2000, dt.10.07.2000. ----- In the circular first cited, it was instructed that the Assessing Officers should accept the 'C' Forms presented after ....

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....ion 3(3) and 3(5) of the Tamil Nadu General Sales Tax Act, 1959, the Form XVII was prescribed under Rule 22(1) of the Tamil Nadu General Sales Tax Rules, 1959. Hence, the benefit available under the Central Sales Tax Act, 1956, is applicable to Form XVII also. All the Assessing Officers may be instructed to accept the Form XVII filed after passing final assessment 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 be instructed to mention in the assessment order itself by a foot note that the dealers may....