9911796707
TMI Blog2006 (11) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent issued a revised pre-assessment notice under CST Act in No.489531/96-97 dated 31.1.2000. The main defect pointed out is that the assessee has not filed Form "F" for a value of Rs.5,43,138/-. Therefore, the amount of Rs.5,43,138/- was to be treated as outright sales and taxed at the rate of 2%. In respect of sales of cotton yarn to exporters, the assessee/dealer filed copies of bill of lading and certificate in the Form "H" for a sum of Rs.9,29,29,460/-. However, for a sum of Rs.11,70,863/- Form "H" was not filed and therefore it was proposed to treat the same as direct interstate sales to be taxed at the rate of 2%. Since no proper objections were filed, the final order of assessment was passed on 29.2.2000. As against such final as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... request made by the petitioner in his various representations was rejected. A copy of the letter of the Department said to dated 26.7.2004 has not been marked. The above fact is set out in para 8 of the affidavit. Therefore, since the tax due has not been paid in spite of several notices and reminders the impugned notice under Form No.4 was issued. 3. The main contention of the assessee is that Form "F" and Form "H" can be accepted by the authority even after passing the final assessment order. The further contention of the petitioner/assessee is that he has submitted Form "H" for a turnover of Rs.7,16,938/- to the second respondent and the same was not considered and revised assessment order was not passed. Therefore, without revising s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unter as follows:- "Issue regarding Form-H" for Rs.11,70,863/- b) Similarly, the petitioner has filed an authenticated statement dated 02.06.1998 regarding sales to Exporters against Form H declarations as follows: Ledger Balance Rs.9,41,00,323.00 (-)Form "H" received Rs.9,29,29,460.00 --------- Form "H" not submitted Rs. 11,70,863.00 ------------- Based on the above statement, the then Assessing Officer has proposed to assess the above turnover of Rs.11,70,863/- as not covered by Form "H" declarations as direct inter state sales of Cotton Yarn taxable at 2%. Hence for the aforesaid two issues the assessing officer has issued Pre- assessment notice dated 31.01.2000. Proposing to assess the above sale turnover of Rs.5,4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ass revised order. The above mentioned letters dated 23.06.2000 together with the Form H declaration said to have been filed for Rs.7,16,938/- are not received by the respondent and no proof of evidence is made available before this Hon'ble Court." Therefore, it was submitted that the various plea taken by the petitioner lacks bona fides, it is only after receiving the Form No.4 notice that these contentions are made and that too on the basis of bald allegations. Petitioner's intention is to protract the litigation and avoid payment of tax. In such circumstances, the writ petition may be dismissed. 5. Petitioner raised certain legal contentions as to why the revision of the assessment should be made in terms of Section 55 of the TNGST A ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
