SUPREME TEXTILE PROCESSING LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner has challenged an order of assessment dated 31.03.2009 passed in terms of the provisions of the Central Sales Tax Act , 1956 (in short ' CST Act ') read with Section 39 of the Tamil Nadu General Sales Tax Act, 1959 (in short 'TNGST Act') for the period 1999-2000. Originally, an order of assessment had been passed on 28.10.2003, as against which, an appeal had been preferred before the Appellate Assistant Commissioner, who had on07.05.2004 set aside the order remanding the matter to the Assessing Officer for fresh consideration. In the meanwhile, it appears that the identical issue, as involved in the instant case in relation to allowance of the claim made by the assessee under Section 5(2) of the CST Act came to be considered by the Tamil Nadu Sales Tax Appellate Tribunal ('STAT') for the periods 1998-99 and 1999- 2000 (TNGST) and 1998-1999 (CST). The impugned assessment relates to the levy of CST for the period 1999-2000.

(2.) Both Mr.Raveekumar, learned counsel for the petitioner and Ms.Dhanamadhiri, learned Government Advocate for the respondents confirm that the facts at issue, the legal questions as well as the parties involved are identical to those considered by the Sales Tax Appellate Tribunal. The Tribunal upon a detailed consideration of the matter has held in favour of the assessee, as may be seen from paragraph 16 onwards of its order.

(3.) After considering the factual details relating to the name of supplier, invoice number and date, number and date of bill of lading, date of high sea sale agreement, invoice number and date of high sea sale, number and date of bill of entry, details of the freight paid and the details of the transactions the Tribunal states as follows: