2018 (9) TMI 1709

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....g 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 pass orders on the said representation and hence....

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....on 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, it was instructed that the Assessing Officers should accept the 'C' Forms presented after final assessment and....

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.... 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 file the missing declaration forms / certificates, as the case may be, an....