9911796707
TMI Blog2018 (8) TMI 1324X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent should have sufficient material to confront the petitioner so as to deny the benefit of exemption. If that material was available with the respondent, it should be made known to the dealer so that the dealer would be in a position to to effectively defend. If the respondent has recorded any statement from third parties, then those statements should be provided to the petitioner and on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition, the petitioner is aggrieved by an assessment order passed by the respondent dated 18.07.2007 under the provisions of Central Sales Tax Act, 1956 for the Assessment Year 2000-01. For the said Assessment Year, the petitioner was initially assessed and an order was passed on 17.04.2002 by accepting the petitioner's claim for exemption, after perusing the copies of Invoices, High Sea Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued. Wherein, apart from the two dealers whose names mentioned in the notice dated 30.03.2006, three more names were mentioned and it was alleged that the petitioner has not accounted for the transactions with those dealers. 5. The petitioner submitted his reply on 30.03.2007, furnished all details stating that the genuineness of High Sea Sales transaction had never been doubted and all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed the impugned assessment order. 6. In the counter affidavit, the assessment order has been reiterated and it is stated that all the transaction are not genuine but actually interstate sales for which has been camouflaged as High Sea sales. 7. However to establish the same, the respondent should have sufficient material to confront the petitioner so as to deny the benefit of exemption. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isclose fully all the materials which they have collected from various agencies or authorities based on which, the notices dated 13.01.2006, 02.02.2007 and 16.03.2007 were issued and on receipt of all those documents, the petitioner is entitled to submit a comprehensive reply, after which, an opportunity of personal hearing to the authorised representative of the petitioner be granted. No costs. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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