STATE OF ANDHRA PRADESH Vs. SHARMA TRADERS

JUDGEMENT

(1.) For the assessment year 1977-78, the Commercial Tax Officer granted exemption in regard to the turnover of Rs. 1,95,516.42 in regard to the disputed turnover under section 6(2) of the Central Sales Tax Act even though E-I forms were not produced. Then the Deputy Commissioner (CT), Visakhapatnam, in Rc. 1340/80-A8 dated 15/06/1981 revised the said order under section 20(2) by holding that it is exigible to tax as E-I forms were not produced. Then the assessee produced E-I forms before the Assistant Commercial Tax Officer. The Appellate Tribunal held that as the order of the assessing authority was revised by the Deputy Commissioner (CT), it is not for the Assistant Commercial Tax Officer to consider the same. Hence the matter was remitted to the Deputy Commissioner to consider the E-I forms filed by the assessee.

(2.) By referring to rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1967, the learned Government Pleader urged that an assessee is entitled for exemption in regard to the turnover covered by section 6(2) of the Central Sales Tax Act on production of E-I forms before the computation of the assessment but not later, and that is the short point for consideration in this T.R.C.

(3.) Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1967 reads thus :