KONGARAR SPINNERS P LTD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) WRIT Petition filed under Article 226 of the Constitution of India for the issuance of a WRIT of Certiorarified Mandamus calling for the records on the files of the third respondent herein in C.T.A.No,248/93, dated 09.01.98 and quash the same as well as direct re-disposal of the aforesaid appeal in C.T.A.No,248/93 by the third respondent herein after considering the Notification Nos.197(a) & 197(b) of 1970 dated 27.07.07 issued under Section 8(5) of the Central Sales Tax Act, 1956.) In this writ petition the assessee seeks to challenge the levy of Central Sales Tax on the alleged export of cotton yarn by the assessee to an extent of Rs.1,50,32,547/21 for the assessment year 1988-89.

(2.) BY an order of revision of assessment dated 08.04.1991, the first respondent determined the revised taxable turnover of this item alone at a sum of Rs.1,05,11,878/- and determined the tax in a sum of Rs.2,10,238/-

(3.) THE contention of Mr.N.Sri Prakash, learned counsel appearing for the petitioner is two fold. In the first place he relied upon the Notification of the State Government issued under Section 8(5) of the Central Sales Tax Act dated 27.07.1970 and contended that by virtue of the said Notification, the petitioner having satisfied that the supply effected by him was to a registered exporter and proof of such export having been satisfactorily established before the Assessing Authority himself in the form of 'Form-H' and AR 4A Form, no tax liability as prescribed under Section 8 and as provided under Section 6(1) of the Act could have been levied.