2017 (3) TMI 116

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..... set aside, with liberty to the respondent/assessing officer to redo the assessment - petition allowed by way of remand. - W.P.No.2830 of 2017 and WMP No.2762 of 2017 - - - Dated:- 7-2-2017 - Rajiv Shakdher, J. For Petitioner : Mr.R.Sridhar For Respondent : Mr.K.Venkatesh ORDER 1. Notice in this writ petition was issued on 06.02.2017. Mr.K.Venkatsh, learned Government Advocate .....

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..... - and 3,91,964/- respectively. 3.1. In so far as the exemptions claimed qua stock transfer is concerned, tax demanded is ₹ 2,00,79,418/-. 3.2. Likewise, as regards, high sea sales, which have been disallowed, tax demanded is ₹ 22,99,324/-. 4. The petitioner says that it has, in its possession, the relevant declarations in Form C and F, which can be produced before the responde .....

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..... ntral Sales Tax (Registration and Turnover) Rules, 1957, are quite explicit on this aspect of the matter. 5.3. As indicated above, the high sea sales, even, as per the respondent/assessing officer were disallowed only on the ground that the bills of lading filed by the petitioner, were not visible , by which, I would understand that they were, perhaps, illegible. 6. In these circumstances, .....

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