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TMI Blog2020 (7) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... ommercial Tax TG O R D E R: (Per Hon'ble Sri Justice M.S. Ramachandra Rao) 1. Heard counsel for petitioner and Sri J.Anil Kumar, Special Counsel for Commercial Taxes appearing for respondents. 2. In this Writ Petition, petitioner assails the assessment order AO.No.55782 dt.31.03.2020 passed by the 1st respondent under the CST Act, 1956 for the assessment year 2015-16. 3. Petitioner is a Compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner. It is further contended that in the absence of inter-state sales, branch transfers and export sales, NIL assessment order ought to have been passed by the 1st respondent since there is no sales turn over in respect of either inter-state or export sales. 6. But by Assessment order No.55782 dt.31.03.2020, the 1st respondent rejected the said contention. 7. Counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hly VAT 200 returns were the service charges, which the petitioner received in the State of Telangana, on which the petitioner is paying service tax under the Finance Act, 1994; that this specific plea was taken by the petitioner in its reply to the show cause notice issued by the 1st respondent, but the same is neither adverted to nor considered; that hurriedly the 1st respondent appears to have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax under the Finance Act, 1994, the 1st respondent is expected to advert to the said contentions and deal with it in the impugned assessment order. However, the 1st respondent has not done so, while passing the impugned assessment order. 10. In view of the said submissions, this Writ Petition is allowed; the impugned assessment order AO.No.55782 dt.31.03.2020 passed by the 1st respondent is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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