Failure to consider F-Forms and material evidence can invalidate an assessment and justify remand for fresh consideration.

An assessment order that ignores material documentary evidence, including F-Forms and connected records supporting a claim that part of the turnover arose from inter-State job work, cannot stand. The Telangana HC found that the relevant material was not examined before finalising the assessment, amounting to failure to consider material evidence. The order was therefore set aside and the matter remitted for fresh consideration, with directions to verify the F-Forms, grant personal hearing, and pass a reasoned order in accordance with law. The assessee was also permitted to raise the plea of limitation under Rule 14A(5A) before the assessing authority on remand.

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Issues: Whether the assessment order was liable to be set aside for non-consideration of the F-Forms and related material filed by the assessee, and the matter remitted for fresh consideration.

Analysis: The assessment order did not deal with the F-Forms and allied documents produced in support of the assessee's claim that part of the turnover related to inter-State job work transactions. Since the relevant material was not considered while finalising the assessment, the order suffered from a failure to consider material evidence. The assessee was also permitted to raise the plea of limitation under Sub-Rule (5A) of Rule 14A of the Central Sales Tax (Telangana) Rules, 1957 before the assessing authority on remand.

Conclusion: The assessment order was set aside and the matter was remitted for fresh consideration after examining the F-Forms, granting personal hearing, and passing a reasoned order in accordance with law.

Final Conclusion: The writ petition succeeded to the extent of obtaining setting aside of the assessment and a fresh adjudication by the assessing authority.

Ratio Decidendi: An assessment order that ignores material documentary evidence relevant to the taxable turnover cannot be sustained and must be re-examined by the assessing authority.

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