TMI Blog2017 (7) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments which would satisfy the requirements of Section 6A. Photocopies of these documents have also been produced before this Court as Annexure-A6 - the assessee claims that it has traced out the documents which would substantiate its claim for exemption and as the claim for exemption on sales return is already remitted to the assessing officer, we are inclined to think that ends of justice requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt year 2009-10, the petitioner filed its annual return disclosing the total and taxable turn over. On the basis that the claim for exemption towards sales return and interstate stock transfer was not supported by documents, the assessing officer resorted to best judgment assessment and issued notice to the assessee. Assessee, thereupon, produced Form-F declaration and books of accounts which were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remise is that the assessee did not produce any documents to discharge its burden as contained in Section 6A of the Central Sales Tax Act. Though this finding of the Tribunal cannot be faulted in the facts of the case, it is now seen that it is the specific case of the assessee that it has traced out documents which would satisfy the requirements of Section 6A. Photocopies of these documents have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-A6 documents would be produced by the assessee within a period of four weeks from today. On production thereof, the assessing officer will issue notice to the assessee and reconsider the claim of the assessee for exemption on stock transfer in addition to its claim on exemption on sales return. With these directions, the revision is disposed of. - - TaxTMI - TMITax - CST, VAT & Sales Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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