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2020 (4) TMI 272 - HC - VAT and Sales TaxValidity of assessment order - CST Act - period 2006-07 - inter-state sales or not - filing of Form 'C' Declarations - HELD THAT:- The impugned order is flawed on two aspects. Firstly, though the respondent has extracted the entire objections as part of the order itself, he concludes that the transactions would only be domestic sales notwithstanding that 'C' Form Declarations have been filed. He notes the position that the delivery address is out of State, but still persists in his conclusion that the sales are only domestic. The transactions have not been examined in detail as directed by the first Appellate Authority. The petitioner has placed on record at pages 18 to 87 of the typed set of papers, documents such as, purchase invoice and challans in relation to the transactions at issue, which are stated to be part of the records before the Assessing Officer. It was thus incumbent upon the Authority to examine the transactions minutely and then come to a decision as to whether the transactions were domestic transactions inter se the petitioner and the vendor or inter state sales. This exercise has not been done - It was also incumbent upon the Assessing Authority to have granted an effective opportunity of personal hearing. Petition allowed by way of remand.
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