2019 (7) TMI 276

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....a very narrow compass. 4. Writ petition arises under the 'Central Sales Tax Act, 1956' ['CST Act' for the sake of brevity] and the Rules thereunder being the 'Central Sales Tax Rules, 1957' ['said rules' for the sake of brevity]. 5. The relevant assessment year is 2006-2007. 6. The short point is that the writ petitioner, who is a dealer under CST Act and said rules is entitled to concessional rate of tax, if 'C' Forms are produced. 7. The respondent has passed an order dated 26.02.2019, determining a taxable turnover for aforesaid assessment year i.e., 2006-2007 at little over Rs. 4,76,75,337/-. What is of importance is, the respondent has held that total and taxable turnover determined for the y....

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....en duly received by the respondent namely Commercial Tax officer, Nungambakkam Assessment Circle, Chennai - 600 031. 12. In the reply, writ petitioner has pointed out that owing to heavy rain, there was water logging and there was some difficulty in producing the C Forms immediately. On this basis, some time was sought. 13. Learned counsel for writ petitioner, pointed out that there was deluge and floods in November-December 2015 and this Nature's fury is common in knowledge. 14. Learned counsel submits that, thereafter, almost four years later, on 10.08.2018, the respondent sent one more communication, calling for objections and it is for this communication that the writ petitioner did not reply. 15. On the aforesaid basis, learned....