9911796707
TMI Blog2012 (11) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... nsider the petition dated September 11, 2012 filed by the petitioner. 2. Heard Mr. Aditya Reddy, learned Government Advocate (Tax) appearing for the respondent. 3. The petitioner is a manufacturer of heat exchanger, radiator and oil coolers and registered dealer under the Tamil Nadu General Sales Tax Act, 1959 and Central Sales Tax Act, 1956. In respect of the assessment year 2005-06, the petitioner filed monthly returns reporting a total taxable turnover of Rs. 86,22,312, under the Central Sales Tax Act, 1956. The Assistant Commissioner (CT), by his proceedings dated July 29, 2010 considered the entire return and while passing the order two issues were considered. One is exemption on the turnover towards sales to exporters and the other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easoning given by the authority for revising the assessment is on a misconception of the documents submitted, namely, the invoice, bill of lading/shipping bill and Central excise document showing proof of export of the goods. 7. The document form H No. 063846 is covered by invoice No. 102 dated June 21, 2005. The description of goods is stated as 32 numbers of radiators (tea machinery and spares). This is covered by invoice No. 102 dated June 21, 2005. The supporting bill of lading number is AM-CCU/0705-0020 dated July 4, 2005 issued by consignor M/s. Gem Forgings Private Limited, Calcutta and the description of the goods in B/L is 12 numbers tea dryer radiator. Another bill of lading No. AM-CCU/0705-0022 dated July 4, 2005 is also issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chennai, is concerned clearly described the nature of goods and the quantity as per the assessee's invoice and tallies with the bill of lading. The bill of lading refers to the shipping bill No. 5241756 dated June 29, 2005 and shipping bill No. 5241759 dated June 29, 2005 insofar as M/s. Gem Forging Private Limited, Calcutta is concerned and shipping bill No. 2285772 dated March 6, 2006 insofar as M/s. Sparex India, Chennai is concerned. It, therefore, follows that the goods sold by the petitioner is relatable to the shipping documents enclosed. It, therefore, cannot be said that there was no documentary evidence at all produced to show proof of export. This statement by the authority is arbitrary and capricious. If the authority is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an arbitrary and capricious manner and come to hold by a mere statement that no documentary evidence were filed in spite of the earlier order of the very same authority accepting the documents in proof of export. 12. On the plea of foreign buyer's order or any doubt as regards to export is concerned, the answer lies in a decision of the Division Bench of this court in Tiruppur Exporters Association v. State of Tamil Nadu reported in[2003-04] 9 TNCTJ 213 in para 12 and it reads as follows:- "12. After anxious consideration of the matter, we hold that if the dealer is not required to produce any evidence in proof of the export, it may lead to large scale evasion of tax as it is open to the exporter to give a certific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke it clear that the assessing officer has the full power to go into the question and enquire into the exemption claimed in form H, as filing of form H is not sacrosanct, but if the dealer is able to produce any other documents in proof of the conditions prescribed under section 5(3) of the Central Sales Tax Act, 1956, it will be open to the assessing officer to accept the same. If the assessing officer still is not satisfied, it will be open to him to insist on the dealer to file necessary application for summoning the documents as it is not expected that the assessing officer should call for the documents on his own when the dealer claims exemption under section 5(3) of the Central Sales Tax Act, 1956 and it is for the dealer to produce n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the authority shall grant an opportunity to the assessee to produce the documents or file necessary petition for summoning the documents that may be required in addition to what has already been furnished and accepted in the earlier round of assessment. 14. The reasoning in the impugned proceedings on the face of it appears to be arbitrary and has been passed in violation of principles of natural justice and accordingly, the same is liable to be interfered with. 15. In view of the above, the impugned order is set aside and the matter is remitted to the respondent for reconsideration in the light of the Division Bench decision in Tiruppur Exporters Association v. State of Tamil Nadu reported in[2003-04] 9 TNCTJ 213 referred to above. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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