9911796707
TMI Blog2017 (7) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... roprietorship firm in the business of, inter alia, sale of Jute, Supari etc. The firm is registered as a dealer under the Assam Value Added Tax Act, 2003 (hereinafter referred to as "the VAT Act") and the Central Sales Tax Act, 1956 (hereinafter referred to as "the CST Act"). The present case relates to the assessment year 2005 - 2006 when the dealer affected inter-state sales of Jute under the CST Act. The turnover return of the dealer was examined under Section 9(2) of the CST Act read with Section 34 of the VAT Act and having found the declared price of jute at Rs. 4.55 a kg. to be on the lower side, the Assessing Authority assessed the jute price at Rs. 5.10 a k.g. and on that basis, the tax was determined. The dealer accepted the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised in the instant case as it is not disclosed as to how the assessment made by the Primary Authority, was erroneous. The Counsel submits that although assessment on higher turnover may be in Revenue's interest, unless it is established on acceptable basis that the assessment by the Primary Authority made with reference to market price of jute, was erroneous, the exercise of suo-motu Revisional power for re-assessment, would not be justified in law. 4.2 Since only 7 days' time was granted for appearance of the Assessee before the Revisional Authority, the learned Counsel submits that reasonable opportunity required to be provided under Section 82 of the VAT Act, was denied to the dealer. 5. To exercise the power of Revision under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was considered by the Assessing Authority. Therefore, it is apparent that the Revisional Authority failed to justify how the assessment was erroneous. In the absence of such justification the exercise of Revisional power under Section 82 of the VAT Act without satisfying the mandatory requirement, cannot legally be sustained. 8. When the assessment was done on a higher turnover than what was declared by the dealer, the Primary Authority referred to the market price of jute. Hence unless it is established that the market price was not genuine, the Revisional Authority, only because he has a different view in the matter, cannot trench upon the power of the Primary Authority, to order for re-assessment of tax on the finalized turnover. 9. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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