According to the petitioner, they are engaged in the manufacture and sale of fuel injection pump and parts in their factory at Mannur. They are registered dealer on the file of the respondent both under the TNVAT Act, 2006 as well as the CST Act, 1956. For the assessment year 2008-09, the petitioner filed their returns along with declaration forms in respect of direct inter-State sales by them, apart from the details relating to export sales, for which, exemption was claimed. However, the respondent passed the assessment order on 05.03.2012, without considering the details furnished by the petitioner, which were acknowledged by the respondent on 10.02.2012. On the receipt of the assessment order, the petitioner sent communications dated 12.04.2012 and 05.04.2013 enclosing 'C' forms and reconciliation summary, to the respondent requesting to pass revised order, after considering their claim of deduction in respect of discount and sales return/rejection. Vide revised order dated 07.06.2013, the respondent accepted the declaration forms furnished by the petitioner and levied the concessional rate of tax on the turnovers covered by the declaration forms. However, they rejected the claim of the petitioner seeking deduction in respect of discount and sales return/rejection. Similarly, in respect of the assessment year 2010-11, the respondent passed the order dated 06.05.2013, without granting time for furnishing declaration forms and without considering the claim of deduction with respect to sales return/rejection. Feeling aggrieved, the petitioner has filed the present writ petitions, to set aside the assessment order and revised order for the year 2008-09 and the assessment order relating to the year 2010-11 and consequential direction to the respondent to consider the claim of deduction with respect to discount and sales return/rejection.
