TMI Blog2008 (8) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... against form 18A, prior purchase orders of foreign buyers, copies of export invoices, bill of lading and other records. In such matters, it is the duty of the Assessing Officer to collate the facts and ascertain whether the purchased cashew kernels worth Rs. 1,92,67,236 were effected in the course of export. In this case, that factual foundation is missing. Therefore, the matter needs to be remitted to the Deputy Commissioner (Appeals)-I, Commercial Taxes, Ernakulam to consider the averments in the memo of appeal filed by the appellant herein and decide the matter afresh. - Civil Appeal No. 4998 of 2008 - - - Dated:- 12-8-2008 - KAPADIA S.H. AND SUDERSHAN REDDY B. JJ. Ramesh Singh, P. Venugopal, Ms. Deepti, Ms. Barsha for M/s. K.J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which it was alleged that the appellant had failed to produce any evidence indicating payment of tax on purchases made by it from the local dealer and, consequently, the appellant was liable to pay tax under section 5A of the Kerala General Sales Tax Act, 1963 ("the 1963 Act", for short). This allegation was denied by the appellant in its reply to the notice dated March 5, 2003. By order dated March 20, 2003, the Assessing Officer (AO) held that since the goods were either stock transferred or effected vide deemed export sales, the purchases were liable to tax under section 5A of the 1963 Act. The Assessing Officer further held that the appellant had not produced any evidence to show payment of tax on the cashewnut kernels purchased by it l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been denied by the appellant. In our view, the most important aspect, which has not been decided by the AO, is whether the purchases made by the appellant were in the course of export in terms of section 5(3) of the 1956 Act. It appears from the memo of appeal filed before the Appellate Tribunal that the appellant had produced trading accounts and details of purchases for the assessment year 1998-1999, list of domestic purchases supported by sale bills issued by registered dealers within and outside the State against form 18A, prior purchase orders of foreign buyers, copies of export invoices, bill of lading and other records. In such matters, it is the duty of the Assessing Officer to collate the facts and ascertain whether the purch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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