Production of tax declarations and bills of lading justified fresh assessment after disallowance of high sea sales.

The assessment was set aside because the assessee claimed it could produce Form C and Form F declarations, along with the relevant bills of lading, and Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 was noted as permitting such filing at that stage. The court found that the objection that Section 84 of the Tamil Nadu Value Added Tax Act, 2006 was the only proper course did not answer the factual position, and that the disallowance of high sea sales had arisen from non-visibility of the bills of lading. Fresh assessment was therefore directed after allowing production of the original documents, personal hearing, and a speaking order.

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Issues: Whether the assessment order was liable to be set aside to enable the assessee to produce Form C and Form F declarations and the relevant bills of lading, and to permit fresh assessment.

Analysis: The assessee asserted that the requisite declarations and shipping documents were available and could be produced before the assessing officer. The objection that a petition under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 was the proper course was not accepted as an adequate answer in the facts of the case. Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 was noted as permitting the filing of the declarations at that stage. The disallowance of high sea sales was found to have been made only because the bills of lading were said to be not visible, indicating that a fresh consideration on proper documents was warranted.

Conclusion: The impugned assessment order was set aside and the assessing officer was directed to redo the assessment after granting an opportunity to produce the original declarations and bills of lading, affording personal hearing, and passing a speaking order.

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