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M/s. Kaleesuwari Refinery Private Limited Versus The Union of India, The State of Tamil Nadu, The State of Kerala, The Deputy Commissioner (CT) -II & The Assistant Commissioner (CT) (FAC)

2016 (1) TMI 507 - MADRAS HIGH COURT

Interstate sale and stock transfer - Assistant commissioner (CT), Kerala revealed that the petitioner had not declared the transaction details in Form 8F in respect of a large number of consignments at the border check posts at Kerala which leads to a suspicion on the stock transfers effected from Chennai to Kerala. Therefore, the 5th respondent proposed to revoke exemption allowed on the entire stock transfer of ₹ 91,02,94,770/- and levy tax at 5% treating them as outright interstate sale .....

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he details of payments made in respect of the assessments completed by the Kerala authorities, along with tax payment certificates related to the year 2012-13 - Matter remanded back. - W.P.No.20290 of 2015 & M.P.Nos.1 of 2015 - Dated:- 21-9-2015 - MR. R. MAHADEVAN, J For the Petitioner : Mr. R.L. Ramani, Sr. Counsel for Mr.B.Raveendran For the Respondents : S.Manoharan Sundaram, Addl. Govt. Pleader ORDER The petitioner has filed the above writ petition to issue a writ of certiorari to call for t .....

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tate sales, exports, stock transfer and consignment transfers in the other states. The petitioner states that its branches at Kerala are located at Palakad, Trivandrum and Calicut. During the assessment year 2012-13, the petitioner reported a total and taxable turnover of ₹ 490,32,35,573/- and ₹ 63,13,49,293/- under the CST act. In reporting the above turnover, the petitioner claimed concessional rate of tax at 2% on their interstate sales against production of C declaration forms. T .....

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electronic filing of a declaration in Form 8F and the printout of the e-token generated by the system should accompany the consignment along with other statutory documents at the border check post. The said regulation could be complied with by either the dealer or the transporter. In the case of the petitioner, in most instances, the petitioner had themselves generated declaration in Form 8F and in some cases the transport was directed to generate the declaration and carry the e-token for produ .....

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allowed on the entire stock transfer of ₹ 91,02,94,770/- and levy tax at 5% treating them as outright interstate sales. The petitioner filed their objections stating that in most cases, the stock transfer have been effected complying with the filing of form 8F declarations and in some cases due to lack of time the transporter might have failed to comply with the mandatory filing of Form 8F. The petitioner further submitted that the goods have been physically delivered at Kerala and sold l .....

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2011-12, 2012-13 and 2013-14, the petitioner's representative at Kerala appeared before the said authority in the presence of the officers of the interstate Investigation Cell, Tamil Nadu, wherein, all the relevant documents were verified , but, no defects were noticed. However, the 5th respondent passed an order dated 21.4.2014 confirming his proposals to disallow the claim of exemption on stock transfer without any reference to his notice dated 7.1.2014 and the objections filed by the pet .....

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e this court in W.P.No 21095 of 2014. This court set aside the said assessment order and directed the petitioner to produce all the documents so as to claim the relief of stock transfer. Claiming that the petitioner not produced the required documents, the 4th respondent passed the impugned order dated 28.5.2015 and hence, the petitioner is before this court. 3. Learned Senior Counsel appearing for the petitioner submitted that the petitioner is having all the relevant documents, as submitted be .....

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duction of documents to the 4th respondent. 4. The learned Additional Government Pleader on the other hand submitted that the petitioner only produced certain c-forms and not all the documents as directed by this court and seeks to dismiss the writ petition. 5. Heard both sides. 6. This is the second round of litigation. Earlier, in W.P.Nos. 21094 & 21095 of 2014, the primary contention of the petitioner was that the stocks transferred to their own branches in Kerala, had been taken to be in .....

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stant Commissioner (Assessment ), Palakkad Special Circle. As directed, the petitioner, instead of producing the entire materials only produced the monthly returns filed by them before the Kerala Authorities to the Assistant Commissioner (CT), Washermanpet II Assessment Circle, Chennai, the 5th respondent herein along with the annual returns as proof of tax having been paid. Thereafter, since the jurisdiction is vested with the Deputy Commissioner (CT)-II, the Deputy Commissioner issued a notice .....

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