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TMI Blog2019 (5) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... r in an independent manner without solely being guided by the observations made by the Assessing Officer and if the same is not complied with, then it would amount to abdicating the powers of the Appellate Authority. While affirming the order passed by the learned Single Bench directing the appellant to go before the Appellate Authority, we direct the Appellate Authority to independently pass an order after all the documents are produced by the appellant and then consider the nature of transaction and if satisfied, extend the benefit of the Form-C declaration which has been filed by the appellant - appeal disposed off. - Writ Appeal No. 2813 of 2018 And C.M.P.No.23366 of 2018 - - - Dated:- 4-4-2019 - Mr. Justice T.S. Sivagnana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant had approached this Court and filed writ petitions in W.P.Nos. 16414 and 16415 of 2017. Those writ petitions were filed challenging the assessment order under the Central Sales Tax Act, 1956 ('CST Act' in short) dated 30.05.2017 both relating to the assessment year 2015-16. The primary ground on which those assessment orders were put to challenge was by contending that it is contrary to the principles of natural justice and the respondent should be directed to issue separate notice for framing the assessment under the provisions of TNVAT Act and CST Act based on the representations given by the appellant dated 18.04.2017, 03.05.2017 and 04.05.2017. 5. The Court did not accede to the prayer as sought for by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he documents. It is not in dispute that the invoice contains the names of the three parties namely the consignee i.e., Nabinagar Power Generating Company Pvt. Ltd., Ankorha District, Aurangabad, Bihar, the name of the other party is M/s.Alstom Bharat Forge Power Private Limited which is in Gujarat and the appellant. The invoice has been raised by TEMA India Limited, Palghar District, Maharashtra, who is stated to be manufacturer. On the reverse of the invoices there are certain endorsements. Further in the lorry way bill, there are columns provided to mention the name of the manufacturer/consignor, the consignees bank name and address, in the said column, there is an endorsement Self . This according to the Assessing Officer will clearly s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ues. Unfortunately, we cannot exercise such a discretion in the matter, since the contention of the appellant regarding his entitlement to avail the benefit of concessional rate of tax by filing Form-C declaration requires to be decided by going into veracity of the documents produced by the appellant. What is required to be examined is as to whether inspite of the triparte agreement between the parties and the names of the parties shown in the invoices, was the Assessing Officer justified in solely relying upon the endorsement Self in the column assessee name and address. 10. In our prima facie view, the totality of the transaction is to be considered and not a single line appearing in the lorry way bill. Therefore, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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