9911796707
TMI Blog2024 (11) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... e communication from the assessing authority of Sattur Assessment Circle, it is not inclined to disbelieve the claim of the petitioner. There are no reason to disallow the C Forms produced. No doubt, it is for the assessee to establish its claim of exemption. In this case, primary particulars such as the details of selling dealers and the C Forms issued by the officer have been produced. The presumption is, no doubt, rebuttable, and the Department is at liberty to establish that the particulars produced are false. Though the Department has alleged so, it has failed to prove the falsity of the claim, as it alleges. There is nothing to disprove the C Forms produced by the petitioner. As regards the cancellation of the registration of the sell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents 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 31.03.1996 in the case of Logesh Enterprises, and on 31.03.1997 in the case of Surya Enterprises. Hence, the authority was of the view that the transactions qua unregistered dealers had been camouflaged and exemption claimed as transit sales. The proposal was thus to deny exemption in respect of those transactions along with levy of penalty. 5.By way of reply, the assessee reiterated the exemption claimed in the Returns filed, and also produced Form C that had been issued on 09.12.1998 in the case of Surya Enterprises and on 05.05.1998 in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unts. 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 the denial of exemption and filed an appeal before the STAT. The STAT, by order dated 02.05.2008 proceeds to confirm the concurrent findings of the assessing officer and first appellate authority, holding that the Forms that had been produced by the assessee before the Officer were non-genuine and that the registration certificates of the two entities had been cancelled even prior to the dates of transaction. It is as against this order that the assessee is before us. 12.In the course of the hearing on 23.09.2024, we had specifically directed the Revenue t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 four (4) C Forms at pages 39 to 45 of compilation dated 29.07.2008. The serial numbers of the Forms are TN/H 012639, TN/J 513076, TN/J 513079, TN/J 513080. In light of the discussion as above, we see no reason to disallow the C Forms produced. No doubt, it is for the assessee to establish its claim of exemption. In this case, primary particulars such as the details of selling dealers and the C Forms issued by the officer have been produced. 17.The presumption is, no doubt, rebuttable, and the Department is at liberty to establish that the particulars produce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleted 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 authority concerned. So, by going through the above merits, it was found that the levy of penalty of Rs. 414689- levied under Section 16(2) of the TNGST Act 1959 read with Section 9(2) of the CST Act 1956 is set aside by relying 104 STC 61 in the case of Tvl.Shanmugananda Co. Vs. State of Tamilnadu and the relief claimed by the appellants in this regard are allowed.' 20.The appellate authority has rendered a categoric finding that there was no willful default on the part of the assessee in claiming the exemption and reliance is placed on the C Forms produced. Hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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