9911796707
TMI Blog2008 (9) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 6A of the Central Sales Tax Act, 1956. On receipt of the declaration in F forms, along with the relevant documents submitted by the petitioner-company, the third respondent is directed to pass appropriate assessment orders thereon, on merits and in accordance with law, within a period of four weeks thereafter. - W.P. No. 3925 of 2001 - - - Dated:- 1-9-2008 - JAICHANDREN M. , J. ORDER:- M. JAICHANDREN J. Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents. It has been stated that the petitioner-company is involved in the manufacturing and dealing in rayon, viscose, fibre yarn, refined oil, oil-cake, etc. The petitioner is a public limited company, register ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90,38,66,326 for the assessment year under reference. The third respondent had issued a pre-assessment notice calling for objections, if any, to the proposal. In response to the notice, the petitioner-company, vide its letters, dated July 13, 1994 and July 29, 1994, had filed C forms. The C forms filed by the petitionercompany were verified by the third respondent and they were found to be in order. Finally, the third respondent had determined the total and taxable turnover of Rs. 1,91,86,82,656 and Rs. 91,68,46,258, respectively, for the assessment year 1992-93. Aggrieved by the order of the assessment passed by the third respondent in CST/267251/1992-93, dated July 29, 1994, the petitioner-company had preferred an appeal, under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st respondent without giving sufficient opportunity to the petitioner-company had dismissed the appeal regarding form F and partly remitted the matter back to the third respondent regarding form C. In his proceedings, dated January 28, 1999, in Appeal No. 462 of 1995, the third respondent had revised the assessment accepting subsequent C forms, to the tune of Rs. 56,52,574. The petitioner-company had requested for grant of sufficient time for the production of form F, even before the appeal was disposed of. However, in view of the order passed by the first respondent, the third respondent had revised the order in L.Dis No. A2/ 2723/2000, dated December 7, 2000, expressing his inability to intervene in the matter to accept the C forms statin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the petitionercompany before the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, challenging the order of the first appellate authority. In the second appeal, the petitioner had produced 18 C forms for a taxable turnover of Rs. 15,14,920.75, relating to inter-State sales of oil and oil-cake. The Appellate Tribunal had directed the assessing authority to verify the declaration forms and to accept them and to levy concessional rate of tax. The order of the Tribunal in the second appeal was given effect to by the assessing authority in his proceedings CST No. 267251/1992-93, dated December 1, 1999, and the taxable turnover was re-fixed as directed by the appellate authority. Subsequently, on December 17, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Coimbatore, in L.Dis.A2/2723/2000, dated December 7, 2000, along with all the relevant documents to the third respondent, within a specified time-limit and to direct the third respondent to pass appropriate revised assessment orders, on merits and in accordance with law, within a specified period. The learned Additional Government Pleader appearing for the respondents has no objection for this court passing such an order. In view of the submissions made by the learned counsels appearing for the petitioner, as well as the respondents, the petitioner-company is permitted to submit its declaration in form F, as requested by it before the Assistant Commissioner (CT), Central Assessment Circle-1, Coimbatore, to the third respondent, with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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