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M/s Tirupathi Traders Versus The Additional Commissioner of Commercial Taxes

2016 (4) TMI 617 - KARNATAKA HIGH COURT

Rejection of claim of sales return - Period of limitation and non production of documents - Goods returned for the respective tax period of July 2006 - Held that:- if the person to whom the goods were sold has confirmed that the goods were dispatched by way of return of goods, since the material as per them was found to be of inferior quality, the said aspect could not have been ignored or in any case the application of mind on the part of the Commissioner was required before reaching the conclu .....

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is directed against the Order dated 22.08.2014 passed by the Additional Commissioner of Commercial Taxes, Zone-3, Bangalore [hereinafter referred to as Commissioner for the sake of convenience], whereby the Appellate Order dated 10.01.2014 is set aside and revised assessment is restored. 4. The facts of the case appears to be that the appellant is a registered dealer under the Central Sales Tax Act, 1956 [hereinafter referred to as CST Act , for the sake of convenience] and Karnataka Value Adde .....

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The matter was carried in appeal before the Joint Commissioner of Commercial Taxes [Appeals]. As per the appellant, all the relevant documents were produced and the Appellate Authority in the said appeal modified the Order of Assessment and levied Central Sales Tax at 4% as against Nil . The matter was taken up in suo motu revision by the Additional Commissioner in Appeal No. ZAC-03/DVG/SMR-01/14-15 and the order of the First Appellate Authority i.e., the Joint Commissioner of Commercial Taxes .....

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ht of by the Commissioner while exercising revisional jurisdiction. One is the letter dated 15.08.2006 issued by M/s. Kothari Products Limited to appellant whereby it is confirmed that the case of Bill Nos.622 and 623 both dated 10.07.2006 and Bill Nos.624 and 625 both dated 14.07.2006 have been rejected on account of inferior quality of the goods on 15.08.2006. The said letter is part of the record on the file of the Commissioner. The aforesaid aspect further considered with the reasoning recor .....

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