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TMI Blog2019 (5) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... , not even called upon the petitioner to furnish the books of accounts, sales invoices etc. The impugned order of the revisional authority is set aside - The petitioner shall furnish documentary evidence in support of their plea that inter-State sales of aerated water and fruit drinks have also been included by the revisional authority in the VAT turnover, and VAT at 14.5% was levied on goods liable to VAT at 5%. Petition allowed by way of remand - WRIT PETITION NO. 32348 OF 2018 - - - Dated:- 12-9-2018 - SRI RAMESH RANGANATHAN AND SRI KONGARA VIJAYA LAKSHMI, JJ. For The Petitioner : MR S DWARAKANATH For The Respondent : GP FOR COMMERCIAL TAX AP ORDER: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover, as per the revised return, had not been considered in the Form-VAT 305 assessment order dated 21.07.2014 by the assessing authority; they were enclosing workings of monthly turnover with the original return and the revised return; they had reconciled the turnover as per VAT/CST records (including the revised return filed for the month of December 2011) and the Profit and Loss account; and they were enclosing the Chartered Accountant s certificate dated 03.03.2018 for his information. The revisional authority, however, observed that there was a turnover difference between the Profit and Loss account and the Form VAT 305 order in respect of aerated water sales; the audit officer, while finalising the audit, had failed to take into c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner, including the sales ledger, the sales invoices etc would support break-up of the turnover as furnished by the petitioner to the revisional authority; it is only intra-State sale of aerated water and fruit drinks which can be subjected to tax under the A.P. VAT Act; though the petitioner had furnished a break-up of the inter-State sales of aerated water and fruit drinks liable to tax under the CST Act, the assessing authority had disbelieved the statement; without even giving the petitioner an opportunity to produce the books of accounts, and the invoices in support of the tabular statement furnished by them, the revisional authority had treated the entire turnover as intra-State sales, and had subjected the said turnover to tax unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called upon the petitioner to furnish the books of accounts, sales invoices etc. Sri S.Dwarakanath, learned counsel for the petitioner, would submit that the sales and other ledgers, sales invoices etc would be produced before the revisional authority on any day he chooses to fix for hearing. We see no reason, therefore, to keep the Writ Petition pending on the file of this Court. The impugned order of the revisional authority is set aside. The petitioner shall furnish documentary evidence in support of their plea that inter-State sales of aerated water and fruit drinks have also been included by the revisional authority in the VAT turnover, and VAT at 14.5% was levied on goods liable to VAT at 5%. The revisional authority s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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