9911796707
TMI Blog2024 (3) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... . This Court further observes that the impugned show cause notice was communicated to the petitioner and the reply thereto was also submitted by the petitioner, but as yet, no final order in the matter has been passed by the respondent on count of the fact that the interim order dated 22.04.1998 passed by this Hon ble Court is operating in this case - This Court also observes that as per the settled proposition of law, normally, the writ Court should not interfere at the stage of issuance of show cause notice by the authorities concerned, as in such cases, the parties concerned get ample opportunity to put forth their legal issues before the authorities concerned. This Court disposes of the present petition, with liberty to the petitioner t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er division are engaged in the business of manufacturing and selling of Portland cement. The petitioner is a registered dealer under Rajasthan Sales Tax Act, 1994 (in short, Act of 1994 ) as well as Central Sales Tax, 1956 vide registration No. RST/CST 2542/00052/SP dated 18.02.1980. 2.1. Both the aforementioned Units have their authorized dealers and distributors in and outside the State of Rajasthan, and that, the petitioner has allowed trade discounts to its authorized dealers during the year of 1996-1997 (01.04.1996 to 31.03.1997). Thereafter, the respondent conducted inspection at the petitioner s factory premises on 28.01.1998 and the petitioner furnished all the details of taxable turnover under all the categories to the respondent a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provides for penalty for unauthorized collection of tax, which is also not attracted in the present case, because the impugned notice does not state anything, which could warrant invocation of the said provision of law in the present case. It was also submitted that giving credit notes on account of discount etc. to the authorized dealers and their selling cement as tax paid goods does not come under the purview of Section 63 of the Act of 1994. 3.2. Learned counsel also submitted that the impugned notice was served on the ground that there is refund of tax amount to the authorized dealers on account of giving credit notes in their running account. It was further submitted that there is no dispute about that credit notes have been issued t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 85 of the Act of 1994 before the Tax Board, and that, the petitioner without availing the said remedy, has directly approached this Hon ble Court, which is not permissible under the law and thus, the present petition is not maintainable and liable to be dismissed. 4.1. Learned counsel further submitted that at the time of inspection so carried out by the authority, an information was sought from the dealer as to the amount of tax sought to be refunded to the purchasing dealer during the assessment years 1996-1997 1997-1998 by issuance of credit notes. It was further submitted that the respondent also issued notices dated 04.02.1998 09.02.1998 seeking the information from the petitioner, but the petitioner did not furnish the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and selling of Portland cement. The petitioner is having two units and both the units have their authorized dealers and distributors in and outside the State of Rajasthan. The petitioner has allowed trade discounts to its authorized dealers during the years 1996-1997 (01.04.1996 to 31.03.1997). Thereafter, the respondent conducted the inspection at the petitioner s factory premises and the petitioner furnished all the details of taxable turnover under all categories to the respondent in the prescribed proforma on 16.02.1998. As per the details furnished by the petitioner and by taking out the figures of tax effect in regard to credit notes issued during the years in question regarding the sales return as well as credit notes given on acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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