& Honest”. For the assessment years 2013-14 and 2014-15, the petitioner duly filed its returns, wherein, they claimed concessional rate of tax at 2% on inter-state sales against C- forms and exemption on stock transfer under Section 6-A of the Central Sales Tax Act and also on export sales. While so, the respondent issued pre-assessment notices dated 15.10.2015, calling upon the petitioner to submit their objections, within 15 days time, about the proposals to disallow the claim of concessional rate of tax on inter-State sales for non-submission of C-forms and to reverse the input tax credit with reference to the corresponding assessment under the TNVAT Act. On receipt of the same on 19.10.2015, the petitioner has taken steps to collect the entire statutory forms, but they could not able to do so. Hence, the petitioner sought for further time for production of entire set of statutory forms to the respondent. However, without considering the petitioner's request, the respondent passed the assessment orders for the years in question before the expiry of time for filing objections. Therefore, the petitioner is before this Court.
