9911796707
TMI Blog2016 (6) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... this writ petition is the revisional order passed by the Deputy Commission (CT), Saroornagar dated 17.03.2015 withdrawing the concessional rate of tax on the interstate sale of rice/broken rice of Rs. 5,70,37,283/- not covered by 'C' Forms, in levying tax @ 4%, and in withdrawing exemption on a turnover of Rs. 18,30,735/- on the ground that the 'H' Forms furnished by the dealer was not supported by other documentary evidence. In the impugned order, the revisional authority held that the dealer had filed copies of the waybills through which they claimed that they had transported rice to other states, and the 'B' Register statutorily maintained by them; the way bills were verified with reference to the check post reports on outgoing goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty had erred in denying the petitioner the benefit of exemption from tax on the remaining turnover of Rs. 4,80,000/-, though the 'H' Forms were supported by all the required documents; and the impugned order was liable to be set aside. Sri J.Anil Kumar, learned Special Standing Counsel for Commercial Taxes, would submit that, under Section 16 of the Act, the burden lies on the petitioner to establish that the sales were in the course of inter-state trade or commerce; the petitioner's claim in this regard was cross checked with the information available in the G.I.S. which showed that these goods had not crossed the check post; and the impugned order of assessment was just and valid. The goods, on which the petitioner claims concessional r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on information obtained behind the petitioner's back without furnishing a copy thereof to the petitioner herein. To this extent, the impugned order is in violation of principles of natural justice. We find considerable force in the submission of Sri V.Bhaskar Reddy, learned counsel for the petitioner, that if, as held by the revisional authority, a substantial part of the turnover related to goods which did not even cross the check post, and leave the State of Telangana, the petitioner could only have been assessed to tax under the Telangana Value Added Tax Act, and not the Central Sales Tax Act, as it would be a case of intra-state sale and not an inter-state sale. As the impugned assessment order was passed in violation of the princip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal authority had erred in not granting them exemption on a turnover of Rs. 4.80 lakhs. These are all matters which the revisional authority is required to consider on the basis of the document on record, or such other documents which the petitioner may choose to submit in addition thereto. Suffice it to make it clear that, as the impugned order is set aside for violation of principles of natural justice, any order which the revisional authority may pass shall only be after furnishing copies of the documents which he chooses to place reliance upon, and after affording the petitioner an opportunity of personal hearing. The Writ Petition is, accordingly, disposed of. The miscellaneous petitions pending, if any, shall also stand disposed of. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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