2010 (1) TMI 1130

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....t dated December 24, 2009 passed by the respondent/assessment officer is assailed on the ground that the same is against the circular issued by the Commissioner of Commercial Taxes dated July 23, 2007. In the said circular issued by the Commissioner of Commercial Taxes in circular No. 23/2006 dated December 27, 2006, the following instructions have been issued: "(1) The assessing authorities sh....

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....allowing the concessional rate of tax/exemption specifying the date (within 90 days) before which the records should be filed. (v) In case the forms and declarations were not filed within the stipulated time, orders should be passed disallowing the claim of concessional rate of tax/exemption.   (vi) If the declaration forms or certificates are produced subsequently after passing of the ....

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....try, high-sea sale invoice, etc., were not filed. Hence this turnover is taxable at 23.5%. (3) Discounts and sales return Rs. 5,09,39,685 (Rs. 4,11,59,326 + Rs. 97,80,359)" On the face of it, it is very clear that the order of assessment dated December 24, 2009 is based on the notice issued by the respondent dated December 21, 2009 and in that view of the matter, the impugned order is lia....