VA TECH WAHAG LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, petitioner challenges the revised assessment order A.O.No.64127 dt.26.09.2020 passed by the 1st respondent for the period April, 2015 to March, 2016 under the provisions of the Central Sales Tax Act, 1956(for short 'CST Act').

(2.) Petitioner contends that the 1st respondent had issued a show cause notice to the petitioner proposing to levy Central Sales Tax on branch transfers, interstate sales and transit sales for the above period without support of any documentary evidence; that petitioner filed a response on 18.07.2019 to the said show cause notice refuting the contents of the show cause notice; and without considering the said material submitted by the petitioner, the 1st respondent passed the assessment order on 27.03.2020.

(3.) According to the petitioner, on receipt of the assessment order, petitioner gave a letter on 31.08.2020 to prove that the turnover on which the tax was levied is exempt from tax under the Telangana VAT Act, 2005 and the CST Act, 1956, but the 1st respondent without giving any opportunity, passed the impugned revised assessment order No.64127 on 26.09.2020.