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TMI Blog2015 (12) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... .A.N.R.Jayaprathap, learned Government Advocate to take notice. 3. The petitioner is a registered dealer under the TNGST Act and CST Act. The Assessing Officer passed an order dated 20.6.2005 under the CST Act, 1956 for the assessment year 2000-01. The petitioner had effected interstate sales for a turnover of Rs. 24.95 Crores and had furnished Form C with declaration for a turnover of Rs. 23.82 Crores. In respect of transit sales for a turnover of Rs. 74.10 Lakhs, the Assessing Officer held that there was a difference in value as reflected between the E1 Form and the E1 statement to the extent of Rs. 52.23 Lakhs. Therefore, he levied a higher rate of tax on interstate sales, in respect of the turnover for which the petitioner was unable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original assessment order, before the Assessing Officer himself, as per the circular of the Commissioner, and (b) that the petitioner failed to file a detailed statement regarding transit sales along with proof of records, such as copies on debit notes, etc. Therefore, aggrieved by the said order of the Tribunal, the assessee has come up with the above revision raising the following questions of law: "1. Whether in the facts and circumstances of the case, the Tribunal is right in confirming the disallowance of exemption on sale in transit effected by the petitioner under Section 6(2) of the CST Act, 1956, when the turnover of Rs. 52,23,908/- is covered by the statutory E1 and C declaration forms on the sole ground that the E1 statement f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee from producing them either before the first Appellate Authority or before the second Appellate Authority, provided the forms of declaration are genuine. Therefore, the Tribunal was not right in non suiting the petitioner on the short ground that they ought to have produced the forms before the Assessing Officer within five years, as per the circular of the Commissioner. Hence, the second question is answered in favour of the petitioner/assessee. 10. Insofar as the first question is concerned, the requirement under the statutory prescription is that an assessee should file E1 and C declaration forms. This has been done admittedly by the revision petitioner. Therefore, an obligation, which is not cast upon the assessee under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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