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TaxTMI 
TaxTMI 
TaxTMI 
2019 (6) TMI 803
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....his matter is listed under the caption 'ADJOURNED ADMISSION' today. 3. To be noted, the sole respondent has filed a counter affidavit dated 22.04.2019 and therefore, pleadings are complete. 4. The scope of the instant writ petition is very narrow. 5. Facts as can be culled out from the case file that has been placed before this Court are as follows: a) The writ petitioner assessee is a Trader in 'Information Technology products' ['IT products' for the sake of brevity] and is registered as a dealer on the file of the respondent both under 'The Tamil Nadu Value Added Tax Act, 2006'['TNVAT Act' for the sake of brevity] and 'The Central Sales Tax Act, 1956['CST Act' for the sake of brevit....
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....22 of 2018 ['East Coast Bearings case' for the sake of brevity] k) The respondent vide the impugned order held that aforesaid judgment is not relevant. l) Aggrieved, writ petitioner assessee has filed the instant writ petition, assailing the impugned order. 6. Learned counsel for writ petitioner adverting to 'East Coast Bearings case', submitted that Hon'ble Division Bench of this Court, inter alia by relying on a Full Bench judgment of this Court, namely State of Tamil Nadu Vs. Arul Murugan reported in 51 STC 381(FB) held that Forms submitted post assessment can also be taken into account and there can be revision. 7. To be noted, the aforesaid Hon'ble Division Bench judgment of this Court in 'M/s East Coa....
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....g accessories in a unit located in any SEZ, the same is contained in Sub Section (6) of Section 8 of CST Act. Sub Section (6) of Section 8 of CST Act was inserted in the CST Act vide Act 20 of 2002, which is Finance Act. It was inserted with effect from 11.05.2002. 12. To be noted, the applicability of Sub Section (6) of Section 8 of CST Act and exemption on submission of Form I subject of course to scrutiny of Form I, by the Assessing Officer is not in dispute. 13. This Court deems it appropriate to extract Sub Section (6) of Section 8 of CST Act and the same reads as follows: "(6) Notwithstanding anything contained in this section, no tax under this Act shall be payable by any dealer in respect of sale of any goods made by such dealer....
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....not enure to the benefit of the petitioner assessee as it is a case of Form I and not Form C. In other words, if it can be applied to a Form, which pertains to concessional rate of tax, this Court is unable to accept the submission that it will not apply to Forms pertaining to exemptions. The logic is very simple. Notionally, if one where to take an illustration of regular rate of tax being 10% and concessional rate of tax being 2%, if a Form pertaining to concessional rate of tax is submitted post assessment, 10% tax will be revised and made 2%. Likewise, if a form pertaining to exemption i.e., a form in the nature of Form I is produced post assessment, looked into and found to be acceptable, 10% would become 0%. Therefore, the distinctio....
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....ns to Form C which is concessional rate of tax, whereas instant case pertains to Form I, which is exemption. 20. In the aforesaid circumstances, this Court is the considered view that 'What is sauce to the goose is sauce to gander too'. The principle of East Coast Bearings case is applicable and is operating, qua Form C it has to necessarily be applied to Form I produced by the writ petitioner. 21. It is also to be noted that it is a case, where the ratio / principle laid down by the High Court, i.e., superior Court in the hierarchy of Courts has been disregarded by the respondent. This Court is constrained to say so as no reasons have been given by the respondent as to how and why the judgment of the Hon'ble Division Bench of....