RADHA MURALI BEEDI FACTORY Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition the petitioner assails the Assessment Order in AAO.No.38044, dt.27.03.2020, passed by 1st respondent for the period 2015-16 under the provisions of the Central Sales Tax Act, 1956.

(2.) The petitioner is involved in manufacture and trade of 'Beedies', and is a registered dealer under the Telangana VAT Act, 2005 on the rolls of 1st respondent.

(3.) The 1st respondent issued a show-cause notice on 04.09.2019 proposing to tax the turnovers pertaining to certain transactions at higher rate of tax of 14.5% alleging that the transactions are inter-State transactions, and are not supported by any documentary evidence / statutory forms.