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TMI Blog2015 (12) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... application was also rejected. However, those orders of the Tribunal were set aside by this Court in a writ petition and the matter remitted back. Petitioner could have filed an application for rectification along with necessary forms would not preclude the assessee from producing them either before the first Appellate Authority or before the second Appellate Authority, provided the forms of declaration are genuine. Therefore, the Tribunal was not right in non suiting the petitioner on the short ground that they ought to have produced the forms before the Assessing Officer within five years, as per the circular of the Commissioner. - requirement under the statutory prescription is that an assessee should file E1 and C declaration forms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terstate sales, in respect of the turnover for which the petitioner was unable to furnish Form C declaration. He also disallowed exemption on second interstate sales due to the alleged discrepancy. 4. The petitioner filed a statutory appeal before the first Appellate Authority and submitted Form C declaration for a turnover of ₹ 40.28 Lakhs before the Assessing Officer. The Assessing Officer accepted the same and pass a revised order dated 29.9.2005 when the appeal was pending before the first Appellate Authority. 5. Taking note of the revised order dated 29.9.2005, the first Appellate Authority passed an order on 17.3.2006, partly allowing the claim and remanding the matter to the Original Authority. 6. The petitioner filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08/- is covered by the statutory E1 and C declaration forms on the sole ground that the E1 statement filed by the petitioner at the time of assessment reflected a lower turnover? 2. Whether in the facts and circumstances of the case, the Tribunal is right in not accepting the C declaration forms filed by the petitioner at the time of hearing by relying on a circular issued by the Commissioner and on the ground that the same were not filed before the Assessing Officer within a period of five years when a Full Bench of this Court has in the judgment reported in 51 STC 381 has held that an appeal is a continuation of assessment proceedings and the Tribunal has the power to accept the declaration forms? and 3. Whether in the facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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