KAILASH WOOD PANELS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) In this Writ Petition, the petitioner assails Final Assessment Order in ASMP CST / 36520289916 / 15-16 passed by 1st respondent for the period April, 2015 to March, 2016 under the provisions of the Central Sales Tax Act, 1956 (for short, 'the Act') , and also a Garnishee Notice issued by 1st respondent under Section 29 of the Telangana Value Added Tax Act, 2005 to the 2nd respondent on 02.11.2020 in Ref.No.CST /ASMT / CTO / 2020-21.

(2.) The petitioner contends that during the Assessment Year 2015-16, it had effected inter-State sales of Plywood and other material to the tune of Rs.26,73,194/-, and it declared the said turnover in its monthly returns and had also paid taxes thereon along with returns.

(3.) The petitioner further contends that it had obtained 'C' Declaration Forms covering the entire turnover and submitted the original 'C' Declaration Forms along with its letter dt.16.08.2018 to 1st respondent quarter-wise, and copies thereof have also been filed as Annexures P.1 to P.4 to the Writ Petition.