9911796707
TMI Blog2018 (1) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... at Coonoor, who are effecting sales through auction centers in Cochin, Coimbatore and Coonoor. M/s.Tea Serve, the auctioneers sell the goods locally within the State of Tamil Nadu; to buyers from outside the State on inter-state basis; to merchant exporters doing business within the State of Tamil Nadu. The petitioner is a registered dealer on the file of the first respondent and also on the file of the Commercial Tax Officer, Coonoor. M/s.Tea Serve issued certificates to the petitioner as to the nature of sale effected and payment of tax made to the sales tax authorities. The present issue relates to the sales effected by M/s.Tea Serve to exporters in the auction center for which exemption is claimed by M/s.Tea Serve under Section 5(3) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e first respondent treated the auctioneer and the petitioners to be one and the same person as the auctioneer acts on behalf of the petitioners only. A dealer who is effecting sales to merchant exporters for the purpose of export is required to produce a copy of the foreign order; the order should be placed on the local customer specifically to meet the earlier export obligation; 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. 6.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' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment on the ground that the petitioner has not produced the declaration form as stipulated in G.O.No.876 dated 29.07.1982. 8.So far as the form which has been stipulated in G.O.No.876 is concerned, it is seen that it is pari materia to the Form H declaration prescribed under the CST Act, and so far as the petitioner is concerned, the Form H declaration was furnished to the auctioneers, who acted as their brokers and all relevant details relating to the export of tea were available in such declaration and the first respondent having verified the Form H declaration was satisfied that the goods were actually exported and granted exemption. 9.However, these forms should be communicated after the auctioneers/tea brokers have obtained regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained registration and appropriate verification has been done by them, which has been recorded by the assessing officer while completing the assessment vide orders dated 31.01.2002, 20.01.2003 and 11.02.2003. 10.One more error committed by the first respondent is to issue an identical notice in respect of the assessment year 2000-01 under the provisions 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. 11.Thus, for the above reasons, this Court is fully convinced that 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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