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TMI Blog2014 (9) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... ht. With regard to statutory forms, the appellate authority remitted the matter back to the assessing authority, with a direction to verify the correctness of turnovers covered by statutory forms that would be filed by the petitioner and grant relief to the extent it is eligible, in accordance with the provisions of law. It is true that, consequent to the order passed by the appellate authority, giving benefit of statutory forms, effectual orders are passed, which are also rectified on the representation filed by the petitioner, accepting deferment facility for payment of tax. But, at the same time, when it is noticed by the revisional authority, that certain irregularities are committed by the assessing authority while passing effectual orders, pursuant to the order dated 26.03.2008 passed by the appellate authority, 2nd respondent has invoked powers under Section 9(2) of Central Sales Tax Act, 1956, read with Section 20(2) of the A.P. General Sales Tax Act, 1957. From a perusal of the orders passed by the revisional authority, it is clear that concessional rate on the tax allowed on the turnover of ₹ 24,05,520/- was irregular, inasmuch as ‘C’ forms, which are issued, are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les Tax Act, 1956, read with Section 20(2) of the A.P. General Sales Tax Act, 1957 and consequential effectual order dated 25.11.2013 passed by the 1st respondent vide Proc.No./2345/2001-02 (CST). 2. Petitioner, a company registered under the Companies Act, 1956, is engaged in the business of manufacture and export of bulk drugs. It is a registered dealer and assessee on the rolls of the Commercial Tax Officer, Somajiguda Circle. It was assessed to central sales tax, by original assessment order dated 26.02.2005 for the year 2001-02, by the 1st respondent. Aggrieved by the said order, petitioner preferred an appeal before the Appellate Deputy Commissioner, Punjagutta Division. The appellate authority has disposed of the appeal, by allowing it in part and dismissing in part, vide Appeal Order in AO No.P/221/07-08, dated 26.03.2008. While remanding the matter, the appellate authority directed the 1st respondent to verify the statutory forms and other documentary evidence that was already produced by the petitioner or that would be produced and take steps in accordance with law. Pursuant to the order of the appellate authority, the 1st respondent passed effectual order on 20.10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of tax allowed on the turnover covered by C form is irregular. 2. A turnover of ₹ 1,13,83,834/- was allowed exemption towards consignment sales based on the production of F forms. Except for F forms, the dealer has not filed any other documents evidencing actual transport/movement of goods. 3. A turnover of ₹ 49,16,426/- was allowed exemption towards Deemed export sales based on the production of H forms. Except for H forms and a document filed before the Central excise authorities for a turnover of ₹ 51,840/-, the dealer has not filed any other documents evidencing actual export of goods. The dealers also failed to file orders placed by the foreign buyers on the exporters and the consequential orders placed by the exporters on the dealer, which are essential for examination of the correctness of the claim of exemption towards deemed exports. 4. A turnover of ₹ 9,60,40,045/- was allowed exemption towards export sales based on the production of photocopies of sale invoices, Bank appendix-25 of certificate of export and realization in form No.1, photocopies of shipping bills of the dealer and photocopies of 12 bills of lading (a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. On the other hand, it is submitted by the learned Special Standing Counsel appearing for the respondents, that, earlier, no findings were recorded by the appellate authority on merits and as the appellate authority has remanded the matter, keeping open to the assessing authority to verify the forms and pass appropriate orders, therefore, in view of the effectual order passed by the 1st respondent, which was sought to be revised by the 2nd respondent-revisional authority, in exercise of powers under Section 9(2) of Central Sales Tax Act, 1956, read with Section 20(2) of the A.P. General Sales Tax Act, 1957, it cannot be said that the 2nd respondent is not having any jurisdiction. Counter-affidavit is also filed by the 1st respondent-assessing authority, controverting the allegations made by the petitioner with regard to jurisdiction of the 2nd respondent-Deputy Commissioner and it is further stated that the order passed by the 2nd respondent-Deputy Commissioner is not barred by limitation. 9. At first instance, when orders are passed by the assessing authority, i.e. the 1st respondent herein, matter was carried in appeal before the Appellate Deputy Commissioner. Before the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f goods and also failed to file orders placed by foreign buyers on the exports. Lastly, it is alleged that, on turnover of ₹ 9,60,40,045/-, which is allowed for exemption towards export sales, based on production of photocopies of sale invoices, petitioner has not furnished details of the purchase orders of the foreign buyers, so as to examine whether export of goods has taken place pursuant to purchase orders, or not. Instead of responding to such notice issued by the 2nd respondent, on initiation of proceedings under Section 9(2) of Central Sales Tax Act, 1956, read with Section 20(2) of the A.P. General Sales Tax Act, 1957, petitioner, in spite of opportunity, has not chosen to file either any material or objections before such authority. As there was no finding on certain turnovers, on which petitioner has claimed exemption of concessional tax, in the order passed by the appellate authority, it cannot be said that the 2nd respondent has sat over the earlier order passed by the appellate authority and passed the impugned order without any jurisdiction. The earlier order of the appellate authority is in the nature of a remand order with regard to certain disputed turnovers, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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