2018 (9) TMI 1709

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....5. 2. Heard the learned Counsel appearing on either side and perused the documents placed on record. 3. According to the petitioner-Company, who is engaged in the business of manufacturing and selling of Fire Works, at the time of final assessment in respect of Assessment Year 2002-03, they were not able to get the 'C forms' from the consignees and therefore, the second respondent, without 'C forms', has passed the assessment order. It is the case of the petitioner that thereafter, they obtained 'C forms' from the consignees and therefore, the petitioner-Company has made a representation, dated 27.04.2009, before the second respondent, requesting to revise the assessment. However, the authorities are yet to pas....

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.... pass revised assessment orders. The relevant portion of the said circular reads thus: "Acts 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, ....

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....case of Form XVII is similar to C, D, E-I, E-II and F forms, in order to avail concessional rate under Section 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 Of....