TMI Blog2012 (11) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee to produce the documents or file necessary petition for summoning the documents that may be required in addition to what has already been furnished and accepted in the earlier round of assessment. The reasoning in the impugned proceedings on the face of it appears to be arbitrary and has been passed in violation of principles of natural justice and accordingly, the same is liable to be interfered with. Impugned order is set aside and the matter is remitted to the respondent for reconsideration. W.P. allowed by way of remand as above. - Writ Petition No. 28302 of 2012, M.P. Nos. 1, M. P. Nos. 2 of 2012 - - - Dated:- 7-11-2012 - SUDHAKAR R. J. R. Kumar for the petitioner. Aditya Reddy, Government Advocate (Tax), f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport for a value of ₹ 4,23,340 is concerned, the exemption was declined and tax was imposed at the full rate. This order was not accepted to the Department and therefore, notice was issued on June 27, 2011 in exercise of power under section 9(2) of the CST Act, 1956 read with section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 stating that exemption granted in respect of sales to exporters under form H, there is some discrepancy and therefore, the assessment order requires revision. A reply was submitted on July 4, 2011 and the impugned order came to be passed on November 30, 2011 and that is under challenge. 5. The crux of the issue was considered by the Department and the exemption was denied and the tax and penalty w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered by form H No. L964737. The description of goods is 14 number of heat exchangers and it is covered by bill of lading No. CLA/MAA/01567. It is covered by packing list by description of goods as heat exchangers quantity 14 in numbers. It is also covered by Central excise document of M/s. Sparex India which are also part of the typeset of documents and admittedly were given to the assessing authority at the time of passing of the first assessment order on July 29, 2010. The same was verified and found to be correct. 9. In the light of those documents, the court is unable to accept the order of the assessing authority who holds that the goods sold by the assessee were not exported as such by their exporter. The petitioner has not proved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evious order was passed by the very same authority stating that he verified the documents filed by the petitioner and found it to be correct. The relevant portion of the order dated July 29, 2010 reads as follows:- The dealers have claimed exemption on the turnover of ₹ 12,67,000 towards sales to exporters. They have filed form H, bill of lading and other connected records which were verified and found to be in order. Hence the claim of exemption is allowed. Therefore, the very same authority cannot take different stand from time to time to discredit the claim of the petitioner. 11. Insofar as the order of foreign buyer's order is concerned, it will be relevant to note that if the authority has a doubt as to the act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Rationalisation Committee has also realised the difficulties of the dealers and the Government of Tamil Nadu has also issued a Government Order stating that if the dealer is not able to produce the foreign export agreement or the foreign export order, the dealer should produce the proof of actual export and the actual shipment of goods, i.e., invoice number and date of the export, name of ship and port from which exported, the date of departure of ship and copy of bill of lading. Apart from the production of those documents if the assessing officer still feels that the dealers should produce the export agreement or order to fully satisfy himself whether the statutory preconditions for claiming exemption are complied with, he must so infor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule, regulation or order and proceed with the assessment in accordance with law. However, where the assessing officer has clearly indicated his mind that the dealer must produce the foreign agreement or the foreign order to claim exemption in section 5(3) of the Central Sales Tax Act, 1956 and if the dealer is not able to produce the same, the dealer may not get the exemption under section 5(3) of the Central Sales Tax Act, 1956, as the production of the foreign agreement or order seems to be, in the opinion of the assessing officer, the only mode of proof to claim exemption under section 5(3) of the Act. 13. On going through the said decision, it is clear that if some documents have already been produced and accepted by the authority a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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