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2016 (6) TMI 986 - ANDHRA PRADESH HIGH COURT

2016 (6) TMI 986 - ANDHRA PRADESH HIGH COURT - TMI - Concessional rate of tax on the interstate sale of rice/broken rice - transaction not covered by C Forms - In respect to export, the H Forms furnished by the dealer was not supported by other documentary evidence. - Held that:- As the impugned assessment order was passed in violation of the principles of natural justice, it must be and is, accordingly, set aside. Whether he assesses the petitioner to tax under the Central Sales Tax Act or .....

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aim 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, or such other documents which the petitioner may choose to submit in addition thereto. - .....

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is disposed of at the stage of admission. The proceedings under challenge in this writ petition is the revisional order passed by the Deputy Commission (CT), Saroornagar dated 17.03.2015 withdrawing the concessional rate of tax on the interstate sale of rice/broken rice of ₹ 5,70,37,283/- not covered by C Forms, in levying tax @ 4%, and in withdrawing exemption on a turnover of ₹ 18,30,735/- on the ground that the H Forms furnished by the dealer was not supported by other documentar .....

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t, 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any details of the check posts through which the goods passed; and, therefore, the revisional proceedings were being withdrawn only on a turnover of ₹ 2,84,27,374/-, and the remaining turnover of ₹ 5,70,37,283/- was liable to tax @4%.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 pet .....

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tioner undertakes not to raise any objection regarding limitation even if the respondents were to assess the petitioners to tax under the Act; the assessing authority had verified the documents filed in support of the H Forms, and had rejected the petitioner s claim with respect to a turnover of ₹ 13,50,735/-; the revisional authority had erred in denying the petitioner the benefit of exemption from tax on the remaining turnover of ₹ 4,80,000/-, though the H Forms were supported by a .....

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of assessment was just and valid. The goods, on which the petitioner claims concessional rate of tax, are rice 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, .....

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osts through which the goods had been transported to other States; and (iii) relevant entries in the B register statutorily maintained by the miller. From the revisional order, it does appear that the revisional authority, on cross verification, was of the view that a substantial part of the turnover, representing inter-state sale of rice and broken rice, had not even crossed the check post. He came to such a conclusion based on the G.I.S. data which is not reflected in the show cause notice iss .....

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en cross the check post, and leave the State of Telangana, the petitioner could only have been assessed to tax under the Telangana Value Added Tax Act, and not the Central Sales Tax Act, as it would be a case of intra-state sale and not an inter-state sale. As the impugned assessment order was passed in violation of the principles of natural 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 A .....

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