9911796707
TMI Blog2017 (7) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... - X X X X Extracts X X X X X X X X Extracts X X X X ..... facts in W.P.No.41136 of 2005. The petitioner was issued a pre-assessment notice dated 11.07.2005, pointing out that on perusal of the Export Sale Bills, Purchase List, Bill of Lading and Airway Bills, it was found that all the export sales invoices are prior to the date of purchase invoices. Therefore, it was proposed to treat the transaction as inter-state sales and accordingly taxed the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Thus, the petitioner explained that the invoice raised by them though may bear the dates prior to the purchase bills, they are all provisional and the petitioner produced export document, purchase details and Form-H to substantiate their case. 4. The petitioner also relied on the decision of the Hon'ble Supreme Court in the case of State of Travancore - Cochin Vs. Bombay Company Ltd report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... committed by the Assessing Officer, which is a grave mistake, is that he made an observation that the export sale invoices having dates prior to the purchase invoice date, that aspect is to be dealt with under the TNGST Act. This observation made in the CST assessment dated 31.10.2005, is wholly without jurisdiction and without proper application of mind. The full facts were examined by the Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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