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2019 (7) TMI 915 - HC - VAT and Sales TaxConcessional rate of tax - genuineness of the 'C' Forms produced by the revision petitioner - validity of assessment order - powers vested under Section 35 of the Kerala General Sales Tax Act on Deputy Commissioner - years 2003-04 and 2004-05 - HELD THAT:- Section 35 of the KGST Act enables the Deputy Commissioner to pass an order directing to make such enquiry as he deem fit. The re-assessment on the basis of such an order has to be made only based on an enquiry and only based on convincing materials. As pointed out in the order of the first appellate authority, the Department, under special instructions from the Commissioner, had undertaken some cross verifications with respect to 'C' Forms filed by the Plywood dealers in the state. It is mentioned that special Inter-state Investigation Team was deputed to the issuing states to find out the genuineness of the 'C' Forms. But in the case at hand, as observed by the first appellate authority, there is no proof regarding such verification made or materials collected with respect to the disputed 'C-Forms' in order to arrive at any conclusion that those 'C' Forms were bogus. Unless and until the Assessing Authority became convinced that the 'C' Forms produced were not genuine, based on any materials collected, the assessments made rejecting the claim for concessional rate of tax, cannot be sustained. The matter requires an in-depth verification by the original authority itself - revision petition allowed by way of remand.
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