DHARAMPAL SATYAPAL LTD Vs. STATE OF ASSAM

JUDGEMENT

(1.) This Writ Petition has been filed praying for quashing / recall of the Notice dtd. 3/7/2018 and the subsequent Reminder Notice dtd. 27/11/2018 issued by the Office of the Assistant Commissioner of Taxes, Unit-A, Guwahati directing the Petitioner to deposit the balance payable amount against the transaction mentioned in Form 'C' bearing No.OGC33242316909 received from M/s Om Traders, Gurugram, Haryana, which was subsequently cancelled by the Haryana VAT Authority.

(2.) The Petitioner is a company incorporated under the provisions of the Companies Act, 1956 and is having its Registered Office at 98, Okhla Industrial Estate, Phase-III, New Delhi-110020. The Petitioner, in the year 2015-16, sold Pan Masala amounting to Rs.62.60 Crore including tax from it's manufacturing units located at Guwahati to M/s Om Traders, Gurugram on concessional rate of tax under the applicable provisions of Central Sales Tax Act.M/s Om Traders was a registered dealer and carried a valid 'Registration Certificate' under Sec. 11 of the Haryana Value Added Tax Act, 2003 with the Tax Identification Number (TIN) 06691950815 and was issued a 'Certificate of Registration' as a dealer under Sec. 7(1) / 7(2) of the Central Sales Tax Act, 1956.

(3.) The Petitioner transacted with M/s Om Traders , Gurugram by selling them its finished product 'Pan Masala' from its manufacturing units located at Guwahati (Assam) for the period starting from 29/1/2016 to 29/3/2016 for a total taxable value of Rs.61,37,43,561.00 and paid Central Sales Tax of Rs.1,22,74,871.00 at prescribed concessional rate of 2% of value of goods to Assam VAT Authority in accordance with the Sec. 8(1) read with Sec. 8(4) of the Central Sales Tax Act, 1956 and the Rule 12(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957.