9911796707
TMI Blog2024 (11) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... nal) dated 02.05.2008 relating to the period 1997- 98. 2.The issue that arises for consideration relates to transactions in respect of which the assessee has claimed exemption under Section 6(2) of the Central Sales Tax Act, 1956 (CST Act) on the ground that the transactions were transit sales. 3.A pre-assessment notice had been issued to the petitioner suspecting transactions made to two entities by name Logesh Enterprises and Surya Enterprises. In the notice, the assessing authority had referred to an inspection on 19.06.1998, where the documents relating to transactions with the aforesaid two entities had been discovered. 4.According to the assessing authority, the Registration Certificates of the two entities had been cancelled, on 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transactions with the two entities as aforesaid was thus treated as an interstate sale and the exemption claimed was rejected. As regards the Forms filed, the appellate authority eschewed the same, holding that their source was unknown. The penalty was set aside on the ground that the appellants had filed the necessary Forms and holding that there was no wilful evasion on the part of the assessee. 10. That apart, he finds that the turnover had itself been disclosed in the books of accounts and the assessment had been completed on the basis of the accounts. As against the deletion of the penalty, no appeal has filed by the Commercial Taxes department and the deletion of penalty has hence attained finality. 11. The petitioner challenged th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final on this score. However the orders of the authorities were bereft of even basic particulars such as the date of the communication exchanged between the officers. Hence the intervention at this stage. 15.Learned Additional Government Pleader appearing for R2 and R3, would, on instructions, confirm that no C-Form register is available. Neither is any communication inter se the officers, as referred to by the assessing officer available to establish the position that the C Forms are not genuine. 16.In the absence of any records such as the C Form Register or the communication from the assessing authority of Sattur Assessment Circle, we are not inclined to disbelieve the claim of the petitioner. The petitioner has produced copies of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hird and last dispute relates to the levy of penalty of Rs. 414689 under Section 9(2) of CST Act 1956 read with Section 16(2) of the TNGST Act 1959, it was found that the appellants have claimed by filing the C-forms received from the parties concerned, but the appellants does not have the machinery or source to verify whether the forms has been relates to parties concerned or relates to some other person. There is no willful evasion is available on their part and on the basis of the turnover which is available in the books of accounts, the assessment has been completed and only the reasons available disallowing exemption claimed under transit sales, since the assessing authority found that the forms were not issued by the assessing authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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