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TMI Blog2016 (12) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent has given credit to the those 'C' forms and applied the concessional rate of tax. But, however, with regard to the transactions not covered by 'C' forms, the higher rate of tax has been imposed and the export documents were not called for and considered. Therefore, the claim for exemption was totally disallowed - Since this Court has convinced that the impugned assessment order dated 06.01.2015 is in violation of principles of natural justice, the same is required to be set-aside in so far as revised higher rate of tax in respect of transactions not covered by 'C' forms and in respect of dis allowance of the exemption on account of not considering the export documents and transit sale documents. Therefore, to that instant, the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nathan For the Respondents : Mr.K.Venkatesh ORDER Heard Mr.S.Ramanathan, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate, accepting notice on behalf of respondents. With the consent of the learned counsel on either side, the Writ Petition itself is taken up for disposal. 2. The petitioner is a registered dealer on the file of the first respondent under the provisions of the Tamil Nadu Value Added Tax, 2006 (hereinafter referred to as the TNVAT Act ) and Central Sales Tax Act, 1956 (hereinafter referred to as the CST Act ). Subsequently, they shifted the place of business and their assessment circle has been now shifted to the jurisdiction of the second respondent. 3. The ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed in violation of principles of natural justice. Nevertheless, in respect of the transactions covered by the 'C' forms, the first respondent has given credit to the those 'C' forms and applied the concessional rate of tax. But, however, with regard to the transactions not covered by 'C' forms, the higher rate of tax has been imposed and the export documents were not called for and considered. Therefore, the claim for exemption was totally disallowed. 5. Since this Court has convinced that the impugned assessment order dated 06.01.2015 is in violation of principles of natural justice, the same is required to be set-aside in so far as revised higher rate of tax in respect of transactions not covered by 'C& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat apart, the first respondent while completing the assessment did not consider the export sale documents and the transit sale documents nor those documents were called for, but assessment was completed ex-prate. Therefore, Form 'C' declarations that the petitioner may produce and the export documents and the transit sale documents should be considered by the second respondent. 7. Accordingly, the Writ Petition is allowed and the impugned order order is set-aside and the matter is remanded to the second respondent for fresh consideration, who shall direct the petitioner to appear for personal hearing and permit the petitioner to produce Form 'C' declarations, export documents and transit sale documents etc., and on perus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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