9911796707
TMI Blog2012 (3) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... tions assail revised assessment orders passed by the Assistant Commissioner, Commercial Taxes, Charminar Division, Hyderabad, in purported exercise of powers under section 14(4) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the 1957 Act"). The facts in W.P. No. 18564 of 2006 are representative of the facts in issue arising in other writ petitions as well. W.P. No. 18564 of 2006: The revised assessment order dated August 3, 2006 passed by the respondent under the provisions of the Central Sales Tax Act, 1956 (for short, "the 1956 Act") for the assessment year 2002-03 is in question. The petitioner is a registered dealer under the provisions of the 1957 Act and 1956 Act as well. It is a partnership firm carrying on business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment order dated July 9, 2004 on the ground that exemption on a turnover of Rs. 4,85,74,467 was granted on defective F forms (since F forms submitted by the petitioner covered consignment sales periods in excess of one calendar month, contrary to the stipulation of rule 12(5) of the Rules) and proposed levy of tax at 10 per cent treating the transaction as inter-State sales not covered by C declarations. The petitioner filed its representation seeking further time for filing proper F forms. Despite time having been granted, the petitioner could not furnish rectified F forms. Therefore, by the impugned order dated August 3, 2006, the respondent passed a revised assessment order stating that since verification of the F forms revealed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 14(4) reliance should be made not on the material on record but on the material de hors the record which came to the notice of the assessing authority subsequent to the assessment. Very categorically this court held that non-application of mind by the assessing authority to the material on record at the time of assessment is not a justifiable ground to invoke power under section 14(4) of the 1957 Act. In the facts and circumstances of the case and since the petitioner had filed the F forms for periods in excess of one calendar month and these F forms were before the assessing authority when he passed the initial order dated July 9, 2004 and were accepted for granting exemption from the turnover treating them as consignment sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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