officers disallowed the claim of exemption for non-filing of "E1" forms under section 6(2B) of CSTA relatable to the assessment year ... disallowance of the claim for non-production of "E1" forms for the said assessment year. He, however, granted the relief, as respects
charges etc. in the sale invoices. Reliance was also
placed on Form E1 produced in support of the claim that the goods
purchased ... Form E3. In Form E3, a dealer has to
furnish/declare various information under different heads. Column 8 of the
return Form E3 requires
REGISTRATION AND TURNOVER) RULES, 1957
(REGISTRATION AND TURNOVER) RULES, 1957
[FORM E1
[FORM E1
[FORM E1
CERTIFICATE UNDER SUB-SECTION (2) OF SECTION 6
CERTIFICATE
that they are ready to give
'FormC' provided that plaintiff issue 'FormE1' for the goods
mentioned above and accordingly ... against 'FormC' provided the plaintiff
in turn will issue 'FormE1' and when defendants received goods and
invoices without
that the writ petitioner has not paid any tax, notice in FORM E1 (Energy Department) dated 24.5.2011, has been sent to the petitioner ... Director of Electricity Tax, Chennai / second respondent. Notice in Form E1, issued to the petitioner, is extracted hereunder.
FORM E 1
See rule
defendant - Rs.4,20,000/-
(v) Towards non-issuance of E1 forms - Rs.21,24,545/-
(vi) Towards interest @ 15% per annum.
2. The plaintiff ... plaintiff also contends that the defendant failed to
issue necessary E1 forms. According to them, if the necessary E1 forms
consideration in this writ petition is,
whether Form 'C' and Form 'E1' declarations are mandatory for claiming
exemption under section ... wherein, it was held
that “Form 'C' and Form 'E1' declarations are mandatory for claiming
exemption”. The relevant passage
respect of the said transactions were able to produce "E1" forms; but, however, they were unable to produce "C" forms from ... forms, also "C" forms from the purchasing dealers and in the absence of production of both the forms, namely, "E1
forms by
some buyers being delayed for want of approval of E1 forms from the
respondent.
5. In this regard, learned counsel draws the attention ... Assessment years giving break up of C Forms pending
submission and E1 forms applied for, but pending approval have been
given.
6. In response
petitioner filed all the original 'C' and 'E1'
Forms covered in their turnover of Rs.4,63,81,284/- before ... submitted all 'C' and 'E1' Forms for the period 2012-13
indicating turnover of Rs.4,63,81,284/-, and that
