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TMI Blog2020 (8) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... .2017 calling upon the petitioner to file statutory declaration forms and other documents as the petitioner claimed exemption on certain transactions. Thereafter, the second respondent also issued a personal hearing notice dated 06.05.2019. The petitioner appeared before the respondents and also made available certain documents. Not satisfied with the stand taken by the petitioner, the impugned order dated 31.08.2019 came to be passed and the total taxable turnover for the year 2015-16 under CST Act' 56 was determined as follows:- Total turnover determined Exemption Allowed : Rs. 1202,39,52,635/- Stock Transfer : 7532110430 : Sales against Form H : 7017570 Export Sales u/s.5(1) : 3970 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he writ prayer is strongly opposed by the respondents who have filed the counter affidavit. The learned Special Government Pleader submitted that the orders impugned in this writ petition do not warrant any interference. 6. I carefully considered the rival contentions and went through the materials on record. 7. As rightly pointed out by the learned counsel appearing for the writ petitioner, only two aspects call for perusal. The petitioner has claimed that even though they had entered into certain sale transactions, some of them were reversed and they had erroneously shown the same in their sales return. 8. The other aspect is regarding the variation in value as set out in the export documents and what was found in their books of accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ully examined. The dealers explanations are accepted and the quantity recorded in the shipping invoices are actually exported as per bill of lading noted in the direct export statement and there is no variation in the export quantity of finished goods between the invoices and shipping bill & bill of lading. The variation noticed in amount between the value as per reported turnover and shipping bill is due to exchange of dollars in to Indian Rupee and this variation is normal one in the exports business. Hence the explanations given by the dealers are accepted." 10. I am of the view that the very same approach subsequently shown by the second respondent ought to have been exhibited in the instant case also. 11. The petitioner's counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al of export sales were produced before the assessing authority. The assessing authority has rejected this stand of the petitioner by stating that the relevant documents have not been submitted. 15. I cannot appreciate this reason adduced by the assessing authority. When the petitioners deny the sales in question, they cannot do anything more. If the assessing authority is of the view that this is a false statement, the onus is on the authority. The petitioner cannot be expected to prove the negative. Therefore, on both the issues, I find in favour of the petitioner. The orders impugned in this writ petition stand set aside to that extent. The writ petition stands allowed accordingly. It is for the respondents to issue a revised order. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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