TMI Blog2017 (6) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... ntended on behalf of the petitioner that copies of bills of lading, for the turnover subjected to tax, are now available and shall be produced before the assessing authority, if an opportunity is given to him to do so, it would be appropriate to set aside the impugned order - petitioner shall furnish the copies of bills of lading to the assessing authority within one week from today and, on receip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Assistant Commissioner (CT) (LTU), Anantapur whereby the petitioner was called upon to pay tax of ₹ 1,72,32,089, i.e., CST at five per cent. of the direct export sales of spices not covered by bills of lading, and other documents, for ₹ 34,46,41,775. While the petitioner claims to have submitted all documents, apart from the bills of lading, to show that the goods were, in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was rejected on the ground that, under rule 60, the assessing authority lacked jurisdiction to revise the earlier assessment order. If, as is contended by Dr. S. R. R. Viswanath, learned counsel for the petitioner, the entire turnover represents direct exports, it is then exempt from tax under section 5(1) of the CST Act. While the bill of lading is, undoubtedly, a document evidencing export o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority within one week from today, it is open to the assessing authority to proceed and pass an assessment order afresh in accordance with law. As the matter has been remanded to the assessing authority, the order of attachment of the bank account of the petitioner shall continue till a fresh assessment order is passed at the earliest and, in any event, within one month from today. The resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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