P.K. VADUVAMMAL Vs. ASSISTANT COMMISSIONER, COMMERCIAL TAXES

JUDGEMENT

(1.) By consent, the main writ petition itself is taken up for final disposal at the time of admission itself. Heard, Mr. S.R. Rajagopal, learned counsel appearing for the petitioner and also Mr. A.R. Jayaprathap, learned Government Advocate (Taxes), who has taken notice on behalf of the respondent.

(2.) The petitioner has come up with the present writ petition challenging the revised assessment order for the year 2010 -11, dated March 6, 2014.

(3.) The learned counsel appearing for the petitioner would submit that the petitioner effected sale to a registered dealer and hence, the petitioner is liable to pay concessional tax of two per cent in accordance with Sec. 8(1) of the Central Sales Tax Act. The petitioner also submitted form C for a sum of Rs. 11,01,95,087, but, the same was rejected by the respondent stating that it was not submitted within the quarter in accordance with Sec. 8(4) of the Sales Tax Act. To substantiate that the petitioner can be permitted to produce the declaration form in form C before the final assessment of the accounts of that year, he would rely on rule 10(2) of the Central Sales Tax (Tamil Nadu) Rules, 1957, which reads as follows: