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TMI Blog2018 (1) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner 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 matter is remanded to the first respondent for redoing the assessment in accordance with law - petition allowed by way of remand. - W.P.No.15747 of 2006 & W.P.M.P.No.15522 of 2006 - - - Dated:- 4-12-2017 - T. S. Sivagnanam, J. For Petitioner : Mr.N.Inbarajan For Respondents : Mr.S.Kanmani Annamalai, ORDER The petitioner is an Industrial Co-operative Society, registered under the Societies Act run for the welfare of the small tea growers and it is aff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G.O.Ms.876 dated 29.07.1982. 2.Identical issue was considered by this Court in the case of M/s.The United Nilgiri Tea Estates Co. Ltd. and another vs. The Commercial Tax Officer, Coimbatore, and another in W.P.Nos.7406 to 7410 of 2006 dated 04.12.2017, and the writ petitions were allowed. The operative portion of the order reads as follows: 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, necessary certificate is issued by the auctioneers giving particulars relating to the turnover and also the tax paid by them on the same condition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 himself that the goods were actually exported, and has granted exemption. On a perusal of the assessment orders for the relevant years ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 tea has been sold in auction centers and tax sufference have been proved and exemption is allowed. Thus, the production of certi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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