TMI Blog2016 (6) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... or any other information which he seeks to rely upon. In case, he is of the view that the subject goods are intra-state sales, and not inter-state sales, it is open to him to issue a show cause notice under the Act. - Matter remanded back. In so far as ‘H’ Forms are concerned, while the assessing authority rejected the petitioner’s claim for exemption from tax, under Section 5(3) of the Act, for a turnover of ₹ 13,50,735/-, the revisional authority had denied them the benefit of exemption for an additional turnover of ₹ 4,80,000/- on the ground that the “H” Forms were not accompanied by supporting documents - . These are all matters which the revisional authority is required to consider on the basis of the document on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, that the supporting data submitted by the dealer was tallying only for ₹ 2,84,27,374/- with the report of the check post, on outgoing goods at all check posts, as available in the G.I.S. module; the dealer did not file any details of the check posts through which the goods passed; and, therefore, the revisional proceedings were being withdrawn only on a turnover of ₹ 2,84,27,374/-, and the remaining turnover of ₹ 5,70,37,283/- was liable to tax @4%. Sri V.Bhaskar Reddy, learned counsel for the petitioner, would submit that the revisional authority had relied on the information obtained behind the petitioner s back in subjecting them to tax; the petitioner was not even furnished copies thereof; the impugned order was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice and broken rice both of which are declared goods. While these goods were subjected to tax under the Central Sales Tax Act at 3% if it was accompanied by C Forms, it was liable to be taxed at 4%, in case it was not accompanied by C Forms. While Sri V.Bhaskar Reddy, learned counsel for the petitioner, would submit that, in terms of the Circulars issued in this regard rice and broken rice, sold in the course of inter-state trade or commerce, was required to be subjected to tax only @3%, whether or not it was accompanied by C Forms, Sri J.Anil Kumar, learned Special Standing Counsel for Commercial Taxes, would submit that, in the impugned order, the revisional authority has noted that the concessional rate was available, in terms of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral justice, it must be and is, accordingly, set aside. Whether he assesses the petitioner to tax under the Central Sales Tax Act or under the Telangana Value Added Tax Act, the revisonal authority shall issue a fresh show cause notice along with the information obtained by him from G.I.S, or any other information which he seeks to rely upon. In case, he is of the view that the subject goods are intra-state sales, and not inter-state sales, it is open to him to issue a show cause notice under the Act. He shall also grant the petitioner an opportunity to submit their objections thereto. Suffice it to make it clear that, in case the revision/assessment is sought to be made under the Act, it is open to the petitioner to raise all such objectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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