TMI Blog2021 (10) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... %/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 - 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 in terms of Government memos dated 10.05.2016 and 27.09.2016, no order rejecting plea of the petitioner for waiver is placed before this Court. The Writ Petition is disposed off giving opportunity to the petitioner to file a fresh representation seeking waiver of collection of taxes for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 Delhi, Tamilnadu, Maharashtra and Pondicherry, they were facing problems in obtaining and furnishing C Declaration Forms along with the quarterly returns. On such representation, Government of Andhra Pradesh issued G.O.Ms.No.294 Revenue (CT-II) Department, dated 09.03.2007 directing that excess demands raised or to be raised over and above the tax leviable at the rate of 4% by the Commercial Taxes Department on the dealers in respect of Interstate sales of Dalls and Pulses, for non-production of C Declaration Forms, prescrib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 shall also be subject to production of proof of exit through the last notified Check-post in Andhra Pradesh or production of ledger account or day book entry relating to payment of charges for transporting the goods to other States. 4. The waiver shall not be applicable to those dealers who have defaulted in payment of even 2% tax. 5. Taxes already paid shall not be refunded under any circumstances. 6. Sri S.Suri Babu, learned counsel further contends that in terms of the aforesaid Government Orders an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 in terms of Government memos dated 10.05.2016 and 27.09.2016, no order rejecting plea of the petitioner for waiver is placed before this Court. 11. Under such circumstances, we are inclined to dispose of the Writ Petition giving opportunity to the petitioner to file a fresh representation seeking waiver of collection of taxes for the Assessment Years 2011-2012, 2012-2013, 2013-2014, 2014-2015, in terms of G.O.Ms.No.347 Revenue (CT-II) Department, dated 17.03.2008 G.O.Ms.No.38 Revenue (CT-II) De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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