ANNAPURNA INDUSTRIES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) Tribunal Appeal:

(2.) DISALLOWANCE of claim for exemption on a turnover of Rs. 22,38,618/ -, covered by 2 'H' Forms, by the assessing authority by order dated 26.3.2009, as upheld by the appellate authority by order dated 16.4.2010, dismissing Appeal No. K/51/09 -10, is the subject matter of the Tribunal Appeal preferred by the unsuccessful appellant contending, inter alia, that no opportunity having been afforded to the appellant to rectify the defects in 2 'H' Forms submitted by the appellant, disallowance of the appellant's claim for exemption, is not sustainable and there being no mention in Certificate I in Form 'H' for production of a copy of the agreement which the exporter had concluded with the foreign buyer, the assessing authority could not have insisted upon filing of a copy of such an agreement or order copy of foreign buyer, as it was a matter of 'trade secrecy' which no exporter would like to reveal about it and in view of the decision of the Supreme Court of India in Ambica Steels Ltd. vs. State of U.P. ( : (2009) 24 VST 356), when a transferor has a genuine difficulty, the assessing authority could dispense with 'F' declaration Forms and allow exemption on the basis of other evidence and, as such, the orders rendered by both the assessing authority as well as the appellate authority are not sustainable.

(3.) ASSAILING such a dismissal of the appeal the unsuccessful appellant has preferred the Tribunal Appeal on hand with the contentions as narrated in para -1.