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TMI Blog2019 (4) TMI 1635X X X X Extracts X X X X X X X X Extracts X X X X ..... tled to call for such documents to verify the validity of the claim for exemption. This Court is of the view that the Petitioner should be given an opportunity to submit necessary supporting documents and establish the claim for exemption especially in view of the fact that the Petitioner did not previously submit a written representation on receipt of the reassessment notice. The matter is remanded to the Respondent to carry out the reassessment after providing a reasonable opportunity to the Petitioner to submit all necessary documents to substantiate its claim for exemption - Petition allowed by way of remand. - W.P.No.36647 of 2006 And M.P.No.1 of 2006 - - - Dated:- 1-4-2019 - Mr. Justice Senthilkumar Ramamoorthy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Form H and Bill of Lading for the export sales. Accordingly, the Respondent proposed to revise the assessment for the Assessment Year 2000-01 under Section 16(1) of the Tamil Nadu General Sales Tax Act, 1959 (the TNGST Act). 3.The Petitioner further stated that on receipt of the said notice, the Petitioner made an oral representation before the Respondent and informed the Respondent that the observations made in the Original Assessment Order clearly establish that all the relevant documents were already filed before the Respondent. However, the Petitioner did not file a written response to the re-assessment notice. Thereafter, the Respondent issued proceedings dated 28.04.2006 confirming the re-assessment pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of goods. 5.The learned counsel for the Respondent submitted that it is always open to the Assessing Officer to call upon the assessee to furnish all the relevant documents along with Form-H and the judgment relied on by the learned counsel for the Petitioner does not support the case of the Petitioner. In fact, the learned counsel for the Respondent submitted that the Tiruppur Exporters Association case supports the Respondent because it was held that the filing of Form-H is not sacrosanct and it is open to the Assessing Officer to call upon the dealer to produce other documents in proof of fulfilment of conditions prescribed under Section 5(3) of the Central Sales Tax Act, 1956. In fact, the Division Bench held that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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