LAWS(TLNG)-2020-10-8

POSHAK FEEDS PRIVATE LIMITED Vs. COMMERCIAL TAX OFFICER

Decided On October 01, 2020
Poshak Feeds Private Limited Appellant
V/S
COMMERCIAL TAX OFFICER Respondents

JUDGEMENT

(1.) In this Writ Petition, petitioner has challenged Assessment Order in AAO.No.52200 dt.31.03.2020 passed by the 1st respondent for the period 2015-2016 under the provisions of the Central Sales Tax Act, 1956 (for short 'the Act') and a Notice dt.19.08.2020 issued by the 1st respondent proposing reassessment under the Act for the years 2015-16.

(2.) It is the contention of the petitioner that it is a registered Dealer under the Telangana VAT Act, 2005 on the rolls of the 1st respondent and is engaged in the business of manufacturing of poultry and cattle feed.

(3.) A show cause notice was issued to the petitioner by the 1st respondent proposing to tax turnover pertaining to inter-state transactions at higher rate of interest of 14.5% stating that these transactions were not supported by any documentary evidence/statutory forms.