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TMI Blog2017 (12) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... ligation; and the very same goods should be exported. If the three obligations are fulfilled, the assessee is entitled for exemption on export of sales under Section 5(3) of the CST Act. So far as the goods of tea is concerned, which is sold at the public auction for export, the dealers found it difficult to fulfill the three conditions and hence, the Tea Planters' Association of Tamil Nadu submitted their representations dated 31.10.1981 and 02.11.1981, praying for grant of exemption by the State of Tamil Nadu in respect of tea which is sold in public auction for export. The Government considered the same and by G.O.No.876 dated 29.07.1982, decided to exempt the sale of tea at auction centers of Coonoor and Coimbatore for export from li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the CST Act, wherein Form H declaration has been produced, which has been specifically recorded by the assessing officer while completing the assessment vide order dated 01.03.2002. The reason given in the impugned notices is not tenable and there is no justification on the part of the first respondent in re-opening the assessments - petition allowed - decided in favor of petitioner. - W.P.Nos.7406 to 7410 of 2006 and W.P.M.P.Nos.8150 to 8154 of 2006 W.P.Nos.7406 to 7409 of 2006 - - - Dated:- 4-12-2017 - T. S. Sivagnanam, J. For Petitioner : Mr.R.L.Ramani, Senior Counsel for Mr.B.Raveendran For Respondents : Mr.S.Kanmani Annamalai, Additional Government Pleader ORDER Heard Mr.R.L.Ramani, learned Senior Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O.Ms No.876-CTRE dated 29.07.1982. Further, it has been stated that the auctioneers have got exemption in respect of the export sale on production of Form H by exporters/buyers and the petitioners are also allowed exemption on production of certificates furnished by auctioneers and not by actual buyers/exports as prescribed in the notification. 4.The following facts would be relevant to examine the correctness of the action of the first respondent in issuing the impugned notices. 5.The tea, which is grown by the petitioners in their estates is sold through auctioneers, who are popularly known as the tea brokers and in respect of the tea sold in public auctions, wherever there is a liability under the TNGST Act or the CST Act, necessar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 17 of the TNGST Act and the exemption was subject to the condition that the tea purchased at the auction center is exported within six months from the date of auction and the proof of export is also produced. Accordingly, a notification came to be issued by the Department granting exemption subject to those two conditions. 7.So far as the petitioners' case is concerned, at the time of the original assessment, the declaration was not filed. However, Form H declaration issued by the exporter in favour of the auctioneers was filed and the first respondent viz., the assessing officer verified the export documents, copies of the bills of lading, copies of the foreign buyers' order and copies of the invoice and satisfied h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such certificates issued to tea brokers have been filed by the petitioners in the form of additional typed set of papers. From the certificate, it is seen that all the tea brokers have been registered under the provisions of the TNGST Act and have been assigned registration numbers. Thus, if the impugned assessment orders are allowed to be re-opened for the reasons stated by the first respondent in the impugned notice, it would virtually obliterate the benefit of exemption granted by the Government to promote the tea industry to ensure that the rates offered are competitive. The assessments were completed by the assessing officer stating that the petitioners have produced certificates from the tea brokers, who were registered dealers and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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