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TMI Blog2024 (9) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... rice and broken rice to persons within the State and outside the State. They are registered under the Central Sales Tax, Act 1956 [for the "the CST, Act"]. The sales, in the present set of Writ Petitions, relate to sales undertaken under the CST, Act. The normal rate of tax payable by a dealer selling goods under the CST, Act would be 4/5% (The rate of 4% was increased to 5% on 15.09.2011). However, the dealers are permitted to pay tax, under the CST, Act, at a concessional rate of 2% if they were able to produce C-Forms issued by their purchasers affirming that the said goods would either be consumed by the purchasers or would be resold by the purchasers in their respective States. 4. A large number of rice millers and persons dealing with rice had represented to the Government that they were facing immense difficulties in obtaining C-Forms from their purchasers in other States as some of the States had exempted the purchase of sale of rice from tax etc. The Government, after considering such representations had issued a series of memos waiving payment of tax at the full rate and permitting payment of tax at the rate of 2%, even in cases where necessary C-Forms was not produced b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duction of ledger account or day book entry relating to payment of charges for transporting the goods to other States. iv) The waiver shall not be applicable to those dealers who have defaulted in payment of even 2% tax. v) Taxes already paid shall not be refunded under any circumstances." 6. The Government of Andhra Pradesh again issued a Memo.No.REV-35024/37/2016-CTII, dated 09.03.2017. Under this memo, the cutoff date for completion of assessments for the period from 01.06.2014 to 31.12.2015 was extended till 30.06.2017. The Government again issued another Memo No.REV-35024/3/2017-CT-II, dated 05.09.2018 extending the cutoff date from 30.06.2017 to 30.09.2018. These memos also stipulated that the terms and conditions set out in the memo dated 27.09.2016 shall remain applicable for obtaining waiver of tax. 7. The petitioners, herein, who are registered dealers with the Commercial Tax Officer, Ramachandrapuram Circle, Ramachandrapram, Commercial Tax Officer, Alcot Gardens Circle, Rajahmundry, Commercial Tax Officer, Jagannaickpur, Kakinada and Commercial Tax Officer, Mandapeta in East Godavari District had approached these tax officers for waiver. The applications for suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/2023 2011-12 to 2014-15 23.11.2023 13 Venkata Durga Rice Mill 33387/2023 2014-15 03.10.2023 14 ChintaSubbarayudu& others 2985/2024 2011-12 to 2013-14 27.01.2024 15 SVR Foods, Vemulapalli 19619/2023 2011-12 to 2014-15 19.06.2023 16 Srimannarayana Rice Industries_Yeditha 19765/2023 2011-12 to 2014-15 03.06.2023 17 Sri SriSri Satyanarayana Raw & BRM 20801/2023 2011-12 to 2014-15 19.06.2023 18 Krishna Teja Food Products 21385/2023 2011-12 to 2014-15 06.06.2023 19 Sri Surya Kanya Rice Mill _ Mandapeta 13781/2023 2012-13 30.06.2023 20 Nallamilli Venkata Krishna Reddy & others 13715/2023 2011-12 to 2014-15 24.05.2023 21 Hindustan Agro Products Ltd 26480/2023 2011-12 to 2013-14 30.05.2023 22 Chaitanya Rice Mill_Chelluru-Against ADC 22175/2023 2011-12 to 2013-14 24.05.2023 23 Lakshmi Ganapathi Rice Mill_Rayavaram 22361/2023 2011-12 to 2014-15 30.05.2023 24 Srinivasa Rice Mill_Rayavaram 23966/2023 2011-12 to 2014-15 30.05.2023 25 Sowbhagyalakshmi Raw & BRM_K. Gangavaram 24253/2023 2011-12 to 2014-15 05.06.2023 26 Sri Jayalakshmi RBRM 26816/2023 2011-12 to 2013-14 05 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f date. He would point out that there is no cutoff date specified against the production of the lorry receipts/railway receipts etc., for obtaining of waiver of tax from the taxing authorities. 15. On the question of non-production of documents, necessary for grant of waiver, he submits that the necessary documents were placed before the taxing authorities. He would point out that in W.P.No.23966 of 2023, the rice was transported by rail and the rail receipts were produced. However, the taxing authority had contended that the request of the petitioner for waiver cannot be considered as lorry receipts were not produced. 16. The learned Government Pleader for Commercial Tax would submit that the correct reading of the memos would require the petitioners to submit their applications for waiver before the cutoff date set out in the memos. He would further submit that once an assessment has been completed, the authorities would be entitle to recover the taxes assessed under the said assessment orders and any waiver would have to be incorporated into the assessment order by either re-assessment or by way of an appellate order. He would further submit that in the absence of such are ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced before the cutoff date cannot be accepted. 21. The taxing authorities, as well as the learned Government Pleader for Commercial Tax, have taken the stand that waiver of tax can be given only by way of re-assessment and the same cannot be done as the request for waiver has been submitted after the period of limitation for re-assessment had lapsed. 22. The first memo, issued on 10.05.2016 states that the Government had ordered waiver of tax payable under the CST, Act over and above 2% in the absences of C-Forms. This waiver was subject to production of certain documents, as mentioned above and completion of assessment. The condition that the assessment should be completed before waiver can be granted is significant. This would mean that the Government was envisaging a situation where the assessment has already been completed levying tax at the rate of 4/5%, on sales for which C-Forms had not been submitted, and to give waiver of payment of the assessed tax, wherever the dealers are able to produce necessary documents showing movement of the goods outside the borders of the State. This would obviously mean that no re-assessment or appellate orders would be required for grant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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