TVL JAIN PROFILES REP BY ITS PROPRIETRIX NISHA HEMAL GOGRI Vs. ASSISTANT COMMISSIONER (CT), CHOOLAI ASSESSMENT CIRCLE

JUDGEMENT

(1.) The petitioner has filed the above Writ Petitions to issue writs of Certiorarified mandamus calling for the records of the respondent dated 25.01.2018 and quash the same and direct the respondent to consider and allow the claim of exemption on high sea sales covered by documents and concessional rate of tax on interstate sale covered by C Form.

(2.) It is the case of the petitioner that is a Dealer and filed monthly return under TNVAT and CST Act disclosing all its purchases and sales, including sales made to SEZ unit and high sea sales during the year. The respondent issued a revised notice dated 15.12017, proposing to levy tax only on the reported taxable turnover of Rs.7,77,77,925/- and not on total turnover of Rs.7,91,18,948/-, which is inclusive of exempted turnover. In pursuance to the same, the petitioner filed reply enclosing declaration in Form C and I for gross value of Rs.7,84,66,298/-. The respondent passed the impugned order dated 25.01.2018 allowing concessional rate of tax on interstate sale covered with C Forms and exemption on interstate sale covered by I Form and also levied tax on high sea sale under Section 5(2) instead of exemption and higher rate of tax on balance interstate sale not covered by C Form without there being any proposal to levy tax in respect of exempted sales. Further, the petitioner contended that if there was such proposal, the petitioner also produced the documents, but the respondent refused to receive the same.

(3.) Mr.M.Hariharan, learned Additional Government Pleader (Tax) appearing for the respondent submitted that an opportunity may be given to the petitioner to submit all the necessary documents and a direction may be given to the respondent to redo the assessment.