9911796707
TMI Blog2001 (9) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... mercial Tax Officer, Vellore (Rural), Vellore District. The monthly returns filed by the petitioner claiming exemption on its transaction of leather meal was rejected by the respondent and the petitioner challenged the said order in W.P. No. 842 of 1995 and the said writ petition was admitted and interim stay was granted. Thereafter, the respondent passed the assessment order for the year 1994-95 in CST No. 565296 dated December 24, 1996 and the said order was also challenged by the petitioner in W.P. No. 4890 of 1997 and the same was dismissed by order dated June 24, 1997 since the order refusing to grant exemption was withdrawn subsequently. Thereafter, the petitioner filed petition under section 55 of the Tamil Nadu General Sales T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en before the assessment order was passed, the petitioner was given pre-assessment notice dated Novem- ber 12, 1996 with a request to file their objections. Even though the said notice was served on the petitioner on December 3, 1996, the petitioner did not file their objections nor produced the forms. Hence, the final order of assessment was made on December 24, 1996 confirming the proposal and levying tax and penalty amounting to Rs. 3,87,837 and Rs. 5,81,756 respectively. The said assessment order has not been challenged by the petitioner. After a lapse of nearly 10 months the petitioner filed a petition on September 15, 1997 to accept the "C" form declarations which was rightly rejected by the respondent on the ground that there was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o file application under section 55 of the Tamil Nadu General Sales Tax Act read with sections 8(4) and 9(2) of the Central Sales Tax Act is accepted on the merits of the nature of transaction, in order to render substantial justice, the petitioner is entitled to the direction as sought for to the respondent to accept the "C" form declarations which were filed admittedly, belatedly. Therefore, the impugned order of the respondent rejecting the request of the petitioner to accept the "C" form declarations on the ground of delay cannot be sustained. Accordingly, the same is set aside and the respondent is directed to accept the "C" form declarations of the petitioner pertaining to the inter-State sale of leather meal for the assessment year 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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