9911796707
TMI Blog2009 (12) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... third respondent herein. The facts of the case are that the appellant-assessee is a partnership firm dealing in iron and steel products. For the year 2001-02 the appellant had filed returns declaring its total turnover at Rs. 1,58,10,198 and had claimed exemption under the KST Act on the ground that the entire iron and steel purchased by it was from registered dealers within the State and being second and subsequent dealers in the State was not liable to pay taxes. The second respondent hereinafter verifying the appellant's books of accounts, had passed an order of assessment determining the appellant's total and taxable turnover at Rs. 1,91,13,566.47 and Rs. 33,03,367.50, respectively, and had levied tax of Rs. 1,32,135. Being a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the appellant that the first dealers of the material in question were South Central Railway (Rs. 11,15,106) and Panyam Cements (Rs. 11,01,759). Under section 38 of the Act for goods worth Rs. 22,16,865, the appellant claimed exemption. Initially, the assessing authority rejected the exemption on the ground that form 32B was not produced, but the appellate authority had passed an order of exemption. However, the first respondent herein had exercised suo motu revisional power and had restored the order of the assessing authority on the ground that form 32B had not been produced by the appellant. According to the counsel for the appellant, the production of form 32B declaration cited in the Rules is only a technical formality. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also purchased from M/s. Panyam Cements and Mineral Industries and in respect of the said transactions, declaration in form 32B was not produced. Under section 6A of the Act, the burden of proving any transaction or any turnover of the dealer being not liable to tax, lies on such dealer. A dealer under section 6A(2) of the Act a dealer in any of the goods is liable to tax in respect of the first sale or first purchase in the State is deemed to be the first seller or first purchaser and shall be liable to pay tax accordingly on his turnover of sales or purchases relating to such goods, unless he proves that the sale or purchase, as the case may be, of such goods had already been subjected to tax under the Act. The proviso however, stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant point of time, the appellant could not produce the said forms, but he produced only the purchase bills. In view of form 32B now being counter-signed by the sellers, the same has been produced. On perusal of the said documents, it is seen that the date of issue of the same is July 10, 2001, but have been handed over to the appellant only recently, i.e., subsequent to the order of the revisional authority impugned in this appeal. In response to the said application it is stated that before the assessing authority or the revisional authority, the said documents were not produced and that form 32B produced along with the application does not comply with rule 6A of the KST Rules and the said documents are not the relevant documents and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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