ORTIN LABORATORIES LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, the petitioner assails the Assessment Order A.O No.24643/CST/36870157564/15-16 dt.11.03.2020 passed by the 1st respondent, which was served on the petitioner on 29.07.2020.

(2.) The petitioner was issued a show-cause notice by the 1st respondent on 07.06.2019 proposing to assess the petitioner under Central Sales Tax Act,1957 for the financial year 2015-16 and proposing to tax the net turnover of the petitioner @ 14.5%, contending that the petitioner had claimed certain deductions and exemptions which were not supported by any documentary evidence.

(3.) The petitioner filed an explanation thereto on 24.02.2020 stating that it had submitted C-Forms worth Rs.3,82,22,421/- and also H-Forms worth Rs.75,900/- on 28.11.2019, which were also acknowledged by the office of the 1st respondent; and that it is submitting also two other C-Forms dt.04.03.2017 for a sum of Rs.3,64,791/- for consideration by the 1st respondent. Apart from these items, the petitioner also explained that certain transactions, which were included in the gross turnover by the 1st respondent, are not consignment sales, but are transactions of inter-State job work transactions supported by F-Forms for a total value of Rs.2,91,45,741/-. It also submitted another objection on 10.03.2020 objecting to the proposed gross taxable turnover of Rs.10,45,78,271/- and enclosed certain F-Forms which related to inter-State transfer of job work material. It also submitted certain job work challans issued under Central Excise Act and contended that the movement of materials on either side, and the job work charges invoice raised by the party for the same are reflected in the job work challans etc.