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IN THE HIGH COURT OF KERALA AT ERNAKULAM
Ziyad Rahman A.A., J
M/S MODERN ARECANUT COMPANY KOKKALAI-THRISSUR, REPRESENTED BY ITS PARTNER OUSEPH A.A. – Appellant
Versus
THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES – Respondent
| Table of Content |
|---|
| 1. factual background of tax assessment and c forms dispute. (Para 1 , 2) |
| 2. petitioner's challenge details and counter arguments. (Para 3) |
| 3. court's observations on the legitimacy of c forms and assessment. (Para 5 , 6 , 7) |
| 4. court's ruling on assessment cancellation and mandates for verification. (Para 8 , 9) |
JUDGMENT
The petitioner is a partnership firm engaged in the business of arecanut. The petitioner was also a registered assessee under the provisions of the Kerala Value Added Tax Act , 2003 and the Central Sales Tax Act. The dispute involved in this writ petition pertains to the cancellation of the concessional tax availed by the petitioner based on the C forms in respect of the interstate sale of arecanut affected by the petitioner pertaining to the assessment year 2011-12.
2. Ext.P1 is the annual return submitted by the petitioner for the relevant year, conceding the total and taxable interstate sale of Rs.4,08,57,760/- and claiming the rate of tax @ 2%, based on the C forms furnished. All the C forms furnished by the petitioner were accepted by the Assessing Authority and the tax was collected at the concessional rates. However, Ext.P2 is the order by whic
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