9911796707
TMI Blog2017 (1) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... present case on the sales claimed to be exempt and made outside the State of Karnataka requires going into the relevant facts of these transactions which have to be proved by the Assessee company as the sales taking place outside the State of Karnataka. This Court advisedly would not make any comment on the evidence so far produced by the Assessing Company and non recording of separate detailed findings by the Assessing Authority in the impugned order, as would appear from the quoted portion of the order as stated above, so that the interest of either of the parties is not adversely affected. The petitioner-assessing company not only has the remedy by way of filing an appeal against the impugned assessment order, but, if the assessing comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laimed such outside Karnataka sales to the extent of ₹ 95,34,92,290/-, out of total sales of ₹ 421.72 crores and it was claimed by the petitioner-assessee that such sales were made to various customers by its manufacturing/sales units situated outside the State of Karnataka in the States like Andhra Pradesh, Gujarath, Jharkand, Orissa, Tamilnadu, Uttar Pradesh and West Bengal and these goods never entered State of Karnataka. 4. The relevant portion of the impugned order to the aforesaid claim and the reasons for denial of such exemption is quoted below for ready reference:- "3. LSOK(Local Sales Outside Karnataka) The dealer company has effected local sale outside Karnataka (LSOK) and declared as Exempted sales in the return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of CST Act 1956. The above amount as per the Company's details is pertaining to the other State Turnovers. But the Company has not furnished the documents as required by the provisions of the Act i.e.,u/s 4 of CST's Act 56. As per the Section, there should be a contract to the sale and purchase, the movement of goods and delivery/termination of goods shall move as per the covenant of the contract, and shall produce the required LRs to allow the Sales outside the State. In the absence of such documents, the claim of exemption is rejected and levied tax thereby". 5. The learned Senior Counsel Mr.K.P.Kumar, for the petitioner-company has urged that in the past, the practice adopted by the petitioner-company was to disclose its en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions and while raising the plea of non maintainability of these writ petitions on the ground of availability of the alternative remedy by way of an Appeal under Section 62 of the KVAT Act, 2003, by producing the bulk of Invoices, he sought to submit before the Court that from the Invoices produced by the petitioner-company also, it was not clearly established as to whether such sales claimed to be the sales made outside the State of Karnataka, were in fact such sales emanating in other States as stated above, and the goods never entered the State of Karnataka. He submitted that even TIN numbers of Karnataka were mentioned on the Invoices of this claimed exempted turnover and no other supporting documents for proving these sales to have o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the relevant facts of these transactions which have to be proved by the Assessee company as the sales taking place outside the State of Karnataka. This Court advisedly would not make any comment on the evidence so far produced by the Assessing Company and non recording of separate detailed findings by the Assessing Authority in the impugned order, as would appear from the quoted portion of the order as stated above, so that the interest of either of the parties is not adversely affected. 9. The petitioner-assessing company not only has the remedy by way of filing an appeal against the impugned assessment order, but, if the assessing company is of the opinion that there are factual errors in the impugned order, and such mistake of facts i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a liberty and direction to the petitioner-company to make the deposit of ₹ 5 crores with the respondent-Assessing Authority within a period of one month from today and with the said deposit of ₹ 5 crores, which will remain subject to the final orders to be passed by the respondent-Assessing Authority in exercise of its rectification powers under Section 69 of the Act for rectification, the petitioner- assessee company is directed to file the Rectification application seeking rectification of the aforesaid impugned portion of the assessment order under Section 69 of the Act. The respondent-assessing authority is directed to permit the petitioner-assessee company to produce the relevant evidence in support of its Rectification app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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