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2017 (10) TMI 256 - HC - VAT and Sales TaxValidity of assessment order - consideration of Form-C and Form-F - Held that - the tabulated statement enclosed along with the letter dated 18.02.2017 does not clearly show as to what are the stocks which were transferred from Madurantakam to Chennai branch. The petitioner has enclosed an extract of the Pay Book Register in Page-38 of the typed set of papers. However, it appears that no annexure has been annexed to the petitioner s letter dated 18.02.2017, for which the learned counsel for the petitioner submits that it has been enclosed. Thus, without standing on technicalities, this Court is of the view that the petitioner could be given an opportunity to go before the officer and produce the details - the petitioner is directed to file a petition under Section 84 of the TNVAT Act, 2006 - petition disposed off.
Issues: Assessment of turnover under Central Sales Tax Act and Tamil Nadu Value Added Tax Act for the year 2013-2014.
In this case, the petitioner approached the court for the second time regarding the assessment of their turnover under the Central Sales Tax Act and Tamil Nadu Value Added Tax Act for the year 2013-2014. The petitioner had previously filed a writ petition to quash the order of assessment and to consider Form-F and Form-C declarations, which was allowed by the court. However, in the impugned order, the respondent pointed out that the petitioner did not provide records to substantiate their claim that local transfers were excluded. The petitioner argued that the transfer from their godown to their office was wrongly classified as an inter-State stock transfer when it was actually an intra-State transfer. The court noted discrepancies in the documents submitted by the petitioner but decided to give them an opportunity to produce the necessary details without being hindered by technicalities. The petitioner was directed to file a petition under Section 84 of the Tamil Nadu Value Added Tax Act within two weeks, enclosing all relevant details to support their claim. Upon receiving the petition, the respondent was instructed to conduct a personal hearing, verify the documents, and pass a reasoned order within two weeks. No coercive action was to be taken against the petitioner until the assessment was completed. The writ petition was disposed of with no costs.
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