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TMI Blog2009 (12) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... d August 30, 2008 is set aside and a direction is issued to the second respondent to consider the said documents and pass an order in accordance with law. Since we are remanding the matter to the assessing authority, the said authority is also directed to consider the case of the appellant with regard to the exemption sought by the appellant in accordance with law. In view of this order, the order passed by the appellate authority (third respondent herein) would also have no effect. - 18 of 2008 - - - Dated:- 18-12-2009 - MANJULA CHELLUR AND NAGARATHNA B.V. , JJ. The judgment of the court was delivered by Mrs. B.V. NAGARATHNA J. This appeal is filed by the assessee challenging the order dated August 30, 2008 passed by the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereafter notice under section 22A of the KST Act was issued to the appellant, to which detailed objections were submitted. Though opportunity was granted, the appellant did not appear. The revisional authority, namely, the first respondent herein, held that there was no proof for seeking exemption of payment of taxes in the absence of production of form 32B, as that is the only piece of evidence requisite for seeking exemption in accordance with law. Since the appellant also had failed to appear to represent the case, the claim for exemption sought by the appellant was rejected under section 6A of the Act and the assessing authority was directed to levy tax at four per cent on the purchases of iron and steel at Rs. 32,63,367.50 in the abse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and hence a separate application has been filed producing the said forms and therefore, on the basis of the said material, relief be granted to the appellant. Per contra, it is contended on behalf of the respondent/State that as per section 6A of the Act, the burden of proof for any transaction not being liable to tax lies on the dealer and any exemption claimed in the instant case must be sought in accordance with law. But in the instant case, in the absence of there being a declaration in form 32B any other evidence cannot be accepted for the purpose of seeking exemption and therefore, the revisional authority was justified in setting aside the order of the appellate authority and restoring the order of assessment. She therefore, submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In respect of transactions which have concluded by March 31, 1996 and March 31, 1997 the buying dealer may prove that the goods have already been subjected to tax notwithstanding his failure to furnish the declarations specified. Thus for claiming exemption on the purchase of goods liable to first purchase, the assessee should prove that the purchases by the earlier dealers are liable to tax. But the burden of proving that the purchase of assessee is the last purchase, is on the Department. Normally, when form 32B is filed, it should be accepted unless it is proved by positive evidence that the assessee is the first dealer liable to tax. In view of section 6A of the Act in order to claim any exemption, it is mandatory to furnish the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be entitled to exemption in accordance with law and pass orders accordingly. As the said documents are produced before this court for the first time, we do not express any opinion on the correctness or otherwise and validity of the said documents. For the aforesaid reasons, the order passed by the revisional authority dated August 30, 2008 is set aside and a direction is issued to the second respondent to consider the said documents and pass an order in accordance with law. Since we are remanding the matter to the assessing authority, the said authority is also directed to consider the case of the appellant with regard to the exemption sought by the appellant in accordance with law. In view of this order, the order passed by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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