LIBERTY GRANITES LTD REPRESENTED BY ITS DIRECTOR ABHISHEK SARAOGI Vs. ASSISTANT COMMISSIONER (CT), HOSUR (SOUTH)

JUDGEMENT

(1.) Issue notice. Mr.K.Venkatesh, accepts notice on behalf of the respondents.

(2.) This Writ Petition is directed against the order dated 30.09.2016. The record shows that prior to the passing of the aforementioned assessment order, pre-assessment notice dated 11.08.2016 was issued to the petitioner. Via this notice, the petitioner was directed to file its objections, if any, qua the proposal made in the pre-assessment notice. The petitioner was also directed to place on record the documentary evidence, if any, in support of its contention.

(3.) A perusal of the assessment order would show that it relates to the Assessment Year (A.Y.) 2015-16, made under Central Sales Tax Act, 1956. Respondent No.1 appears to have come to the conclusion that, in view of the fact that the petitioner had not filed the relevant declaration in Form 'C' and other records, the concessional rate of tax on Inter-State sales was not available. Accordingly, additions were made to the taxable turnover. The taxable turnover for the subject A.Y. was thus pegged at Rs.98,00,298/-, which was subjected to tax at the rate of 14.5%.