paragraph 13 of the writ petition submits
that, the petitioner received E1 forms subsequent to the
disposal of the revisional proceedings. He seeks one
opportunity ... produce the E1 forms before the authority.
The respondents are represented by the learned
Additional Advocate General.
In view of the fact that, the petitioner
forms and ''E1'' forms. Subsequently, the 2nd respondent revised
the assessment on 30.03.2001 and 31.03.2003 respectively, rejecting the
exemption granted under
form and
E-1 form continues to exist in both versions of the letter. C-forms are issued
for local sales and E-1 forms ... facsimile Mark „X‟ has
a reference to C-form and E1-form. Thus, the mere scratching out of
Haryana and UP would not solve
their reply on 23.03.2016, by enclosing 'C' Form and E1 Form. Thereafter, another notice dated 26.09.2017 was issued by indicating proposed reversal
ground that the said turnover
is not covered by "C" forms. The 1st respondent also levied higher
rate of tax on a particular ... ground that they are not covered by C and E1 forms.
4. Claiming that there was an arithmetical error in noting down
the turnovers
strength of 'C' Forms and E1 Forms filed by the petitioner. Therefore, it is contended before this Court that though the goods were
petitioner had produced the relevant 'C' and 'E1' Forms before the
authorities for consideration. He submits that, these Forms were ... petitioner had produced the relevant 'C' and 'E1' forms before the
Assessing Officer. The Assessing Officer did not consider
were sold to the appellant. In such cases,
the appellant produced Form-E1 as required under Central Sales Tax Act,
1956 . However ... Shilex Chemicals (dealer). However, in these types
of case form E1 and E2 is not involved as the dealer and the importers of
these goods
petitioner to the suppliers; that the obligation
to issue 'C' Forms rested with Gujarat State Petroleum ... petitioner; that the petitioner was in turn issued with
'E1' declaration forms; that the invoices issued by the vendors
did not bear
said years for the reason that the petitioner has not produced Form 'C' Declarations, and therefore, liable for higher rate ... petitioner had accepted the non-submission of the Form C and E1 Declarations and stated that he filed the Declarations covering 95% of the turnover
