9911796707
TMI Blog2019 (5) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... irects the first Respondent to take into consideration the declaration submitted by the Petitioner in respect of the claim for exemption after verifying the genuineness thereof and thereafter complete a fresh assessment, after providing reasonable opportunity to the Petitioner - petition disposed off. - W.P.No.34296 of 2006 And W.M.P.No.1 of 2006 - - - Dated:- 14-3-2019 - Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.K.Narayanan for Mr.N.Inbarajan For the Respondents : Mr.Mohammed Shaffiq (Taxes) Special Government Pleader ORDER This Writ Petition has been filed to call for the records on the file of the third Respondent in R.P.J1/77/05 dated 27.12.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ponents/parts/raw materials/processing materials of passengers cars and automobiles at its factory. However, the revision petition of the Petitioner was rejected by an order dated 17.03.2004 of the Deputy Commercial Tax Officer, Koyambedu on the ground that there is no error apparent on the face of the record. (iii) Therefore, the Petitioner was constrained to file a further revision petition before the Deputy Commissioner (Commercial Taxes), Chennai South. This revision petition was disposed of by an order dated 20.10.2004 wherein, at paragraph (7), the Deputy Commissioner has taken the view that the declaration was not filed by the Petitioner even after receipt of the pre-assessment notice and that, therefore, the request f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Judgment in W.P.No.18280 of 2004 would squarely apply to the instant case. 6. The learned counsel for the Respondents fairly submits that the exemption notification is intended to cover all cases wherein consumables/packing materials labels/raw materials are supplied to Ford India Limited and that the general practice has been to accept forms and declarations that are submitted after the lapse of the stipulated period, subject to verification, if any, as to genuineness. 7. This Court has carefully consider the affidavit, documents and rival submissions of both parties. It is not in dispute that the Petitioner submitted the relevant declaration to avail the benefit of the exemption notification within a per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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