9911796707
TMI Blog2016 (1) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... ner for production of C forms. - by quashing the impugned orders dated 07.09.2015, this Court permits the petitioner to file C declaration forms before the respondent within a period of two weeks from the date of receipt of a copy of this order and on such production, the respondent is directed to consider the same and pass orders on merits and in accordance with law, within a period of four weeks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ago Serve, Salem, are eligible for exemption subject to the proof of certificate, they are claiming exemption with respect to the same and insofar as the other inter-state sales are concerned, they have been charged the concessional rate of tax, which was also paid by them. However, without calling for books of accounts and other documentary evidences, the such claim of exemption made by the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of time by their letter dated 15.06.2015, the impugned orders dated 07.09.2015 were issued by the respondent, confirming the proposal dated 04.06.2015, 05.06.2015 and 31.07.2015. Aggrieved over the same, the petitioner is before this Court. 5. The learned counsel for the petitioner would submit that when the assessment was made under Section 22(4) of the VAT Act read with Section 9(2) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore, there is non compliance of the said Rule by the respondent. 7. Be that as it may, the learned counsel for the petitioner submits that had the petitioner been granted some more time for production of declarations, the same would have been produced before the respondent and since the details are available and the declarations can be filed at any time, if an opportunity is granted, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner for production of C forms. 11. In view of the above, by quashing the impugned orders dated 07.09.2015, this Court permits the petitioner to file C declaration forms before the respondent within a period of two weeks from the date of receipt of a copy of this order and on such production, the respondent is directed to consider the same and pass orders on merits and in accordance with law, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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