STEEL INGOTS LTD Vs. COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) BY filing this writ under Article 227 of the Constitution of India, the petitioner seeks quashing of a revisionary order, dated December 16, 2002 (annexure P 9), passed by the Additional Commissioner, Commercial Tax (respondent No. 2) which in turn affirms the assessment order, dated October 23, 1996 (annexure P 6), passed by the Assistant Commissioner (respondent No. 3 ).

(2.) PETITIONER is a manufacturer of certain items made out of steel, one such item claims to be manufactured by the petitioner is known as "crowbar". This item is exempt from payment of sales tax.

(3.) FOR the period April 1, 1990 to March 31, 1991, the petitioner claimed to have sold the said item, i. e. , crowbar, valuing Rs. 71,01,344. The petitioner claimed exemption from payment of sales tax so far as this item was concerned in the assessment proceedings. The assessing officer as is clear from the order of assessment doubted the genuineness of the invoices and hence, made inquiries through Inspector. It was revealed that the names mentioned in the invoices of the buyers were not in existence. In other words, it was found that the persons to whom the alleged sales were claimed to have been made were not found on their addresses. The petitioner was, therefore, asked to produce the evidence to show that the transactions in question are genuine and that they in fact sold the crowbar to the persons mentioned in the invoices. The petitioner did nothing. In other words, the petitioner failed to produce any evidence. As a consequence, the assessing officer concluded the assessment and declined to grant exemption and added the value of the said goods in the turnover by order dated October 23, 1996 (annexure P 6 ). The petitioner felt aggrieved filed revision to the Assistant Commissioner who by impugned order upheld the assessment order. It is against this order, the petitioner has felt aggrieved and filed this writ.