9911796707
TMI Blog2014 (8) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... te of Kerala is concerned, the petitioner has been able to produce the Form-F and the authority was satisfied with the document produced and in view of the situation in Karnataka, which is beyond the control of the petitioner, the petitioner is unable to produce the Form-F on receipt of pre-assessment notice. - The case of the petitioner appears to be bona fide in the light of the document placed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quash the order of assessment dated 21.07.2014 under the Central Sales Tax Act for the assessment year 2011-2012. 2.Though factual issues have been raised by the learned counsel for the petitioner challenging the order of assessment, this Court is not inclined to consider the factual issues, as they have to be agitated only before the Appellate Authority in the regular appeal, under the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration of the sales tax authorities in Karnataka, and they will produce the requested statutory forms if a reasonable time is granted to the petitioner, ie., by end September 2014. Further, it is submitted by the learned counsel for the petitioner that despite bringing to the notice of the assessing authority the proceedings which are now pending before the sales tax authorities in Karnatak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the pre-assessment notice dated 11.10.2013. If the documents are produced, obviously the assessing officer has to consider the same. According to the petitioner, in respect of the transactions they had with the job workers in Kerala, the same assessing officer was satisfied based on the documents which are produced. 5.In the light of the above facts, though this Court is not inclined to quash t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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