ARISTON PHARMA NOVATECH PVT. LTD. Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) Since, in these writ petitions the petitioner is challenging the order of assessment passed by the 1st respondent for the period 2013-14, 2015-16, 2016-17 and 2017-18 (up to June, 2017) by raising common pleas, these writ petitions are being disposed of by this common order.

(2.) In all these writ petitions, the petitioner is assailing the correctness of assessment orders passed by the 1st respondent, all of which are dt. 28.05.2019 in A.O. No.s. 33939, 33942, 33944 and 33946 (up to June, 2017).

(3.) It is the contention of the petitioner that by the impugned assessment orders, the 1st respondent has subjected to tax under the Telangana VAT Act, 2005 (for short 'VAT Act') the turnover relating to stock transfer to other States; that the petitioner claimed exemption on such turnover as exempt sale covered by Section 6A of the Central Sales Tax Act, 1956 (for short 'the Act'); that the said turnover has been duly reflected in the returns filed by the petitioner under the CST Act; that the relevant declarations in Form 'F' as prescribed under the CST Act have been submitted to the 2nd respondent being the jurisdictional authority; and that the impugned order has been passed by the 1st respondent without considering such declarations filed supporting the exempt sale and without affording personal hearing to the petitioner in violation of principles of natural justice.