9911796707
TMI Blog2021 (10) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... II) Department, dated 17.03.2008 and G.O.Ms.No.38 Revenue (CT-II) Department, dated 24.01.2013 and the Government memo No.26197/CT-II(1)/2013, dated 10.05.2016 and 27.09.2016 and the representation dated 16.05.2016 filed by the petitioner. 2. Sri S.Suri Babu, learned counsel for the petitioner submits that representations were made by the Krishna, Guntur District Pulses Export Merchants Welfare Association, Vijayawada and the Pulses Export Merchants Welfare Association, Ponnur contending consequent to the amendments made to the CST (R&T) Rules, 1956, the Merchants were required to submit declarations once in every quarter for the financial year covering all transactions of sales. However, as no tax was imposed on pulses in the States of De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hose dealers in Pulses and Dalls who remit the tax completely as per the provisions of the Act for the period from 01.06.2014 to 31.12.2015 before 30.06.2016 after getting their assessments completed. The aforesaid Memo dated 10.05.2016 was further modified by Government Memo No.26197/CT-II(1)/2013, dated 27.09.2016. 5. The terms and conditions imposed in the Memo dated 27.09.2016 are as under: "1.The waiver is applicable only to those dealers who remit the tax completely as per the provisions of the CST Act, for the period from 01.06.2014 to 31.12.2015 before 31.12.2016 after getting their assessments completed. 2. The waiver shall be subject to the production of Lorry Receipts, Railway Receipts and CST Way bills. 3. The waiver shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.03.2008, G.O.Ms.No.38 Revenue (CT-II) Department, dated 24.01.2013 and the Government Memo Nos.26197/CT-II(1)/2013 dated 10.05.2016 and 27.09.2016, the Government had extended the benefit of waiver of collection of tax to dealers in respect of inter-State sales in Dalls and Pulses above 2%/3% in the event of non-production of 'C' Declaration Forms, however, subject to satisfying conditions laid down in Memos dated 10.05.2016 and 27.09.2016. 10. The petitioner appears to have submitted certain documents under the cover of letter dated 16.05.2016 with regard to waiver of tax relating to Assessment Years 2011-2012, 2012-2013, 2013-2014, 2014-2015. Although, it is averred in the counter that the petitioner did not submit relevant documents i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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