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2016 (6) TMI 986 - ANDHRA PRADESH HIGH COURTConcessional rate of tax on the interstate sale of rice/broken rice - transaction not covered by ‘C’ Forms - In respect to export, the ‘H’ Forms furnished by the dealer was not supported by other documentary evidence. - Held that:- As the impugned assessment order was passed in violation of the principles of natural justice, it must be and is, accordingly, set aside. Whether he assesses the petitioner to tax under the Central Sales Tax Act or under the Telangana Value Added Tax Act, the revisonal authority shall issue a fresh show cause notice along with the information obtained by him from G.I.S, or any other information which he seeks to rely upon. In case, he is of the view that the subject goods are intra-state sales, and not inter-state sales, it is open to him to issue a show cause notice under the Act. - Matter remanded back. In so far as ‘H’ Forms are concerned, while the assessing authority rejected the petitioner’s claim for exemption from tax, under Section 5(3) of the Act, for a turnover of ₹ 13,50,735/-, the revisional authority had denied them the benefit of exemption for an additional turnover of ₹ 4,80,000/- on the ground that the “H” Forms were not accompanied by supporting documents - . These are all matters which the revisional authority is required to consider on the basis of the document on record, or such other documents which the petitioner may choose to submit in addition thereto. - Matter remanded back. - Decided partly in favor of assessee.
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