9911796707
TMI Blog2015 (10) TMI 2510X X X X Extracts X X X X X X X X Extracts X X X X ..... me by filing necessary declarations as required under section 6A read with rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 ("the Rules", for short). - Held that:- A liberal approach ought to have been adopted, though statutorily a period of three months has been prescribed for filing of declaration in terms of section 6A read with rule 12(7) of the Rules. How- ever, the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the CST Act, for the assessment years 2008-09 and 2010-11, by the second respondent vide proceedings dated February 10, 2012 and March 29, 2014, respectively. A demand for ₹ 20,66,391 for the assessment year 2010-11, and ₹ 8,79,285 for the assessment year 2008-09, was raised. A perusal of the assessment orders would go to show that, under the CST Act, certain turnovers whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be passed rejecting the request of the petitioner for re-consideration of assessment orders on the ground that the reasons stated by the petitioner were not convincing. Heard learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes. It is not being disputed that this court in the case of Godrej Agrovet Ltd., China Pothapally v. Commercial Tax Officer, Elu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a discretion had been given to the assessing officer to make an exception to the rule would itself indicate that the same need not be viewed in a rigid manner. In that view of the matter, the endorsements dated July 25, 2015 cannot sustain so far as the issue with regard to the C forms is concerned. Hence, the endorsements dated July 25, 2015 are set aside and the second respondent is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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