2016 (6) TMI 986

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....ion. The proceedings under challenge in this writ petition is the revisional order passed by the Deputy Commission (CT), Saroornagar dated 17.03.2015 withdrawing the concessional rate of tax on the interstate sale of rice/broken rice of Rs. 5,70,37,283/- not covered by 'C' Forms, in levying tax @ 4%, and in withdrawing exemption on a turnover of Rs. 18,30,735/- on the ground that the 'H' Forms furnished by the dealer was not supported by other documentary evidence. In the impugned order, the revisional authority held that the dealer had filed copies of the waybills through which they claimed that they had transported rice to other states, and the 'B' Register statutorily maintained by them; the way bills were verified with reference t....

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....ver of Rs. 13,50,735/-; the revisional authority had erred in denying the petitioner the benefit of exemption from tax on the remaining turnover of Rs. 4,80,000/-, though the 'H' Forms were supported by all the required documents; and the impugned order was liable to be set aside. Sri J.Anil Kumar, learned Special Standing Counsel for Commercial Taxes, would submit that, under Section 16 of the Act, the burden lies on the petitioner to establish that the sales were in the course of inter-state trade or commerce; the petitioner's claim in this regard was cross checked with the information available in the G.I.S. which showed that these goods had not crossed the check post; and the impugned order of assessment was just and valid. The go....

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....dent, therefore, that the revisional authority relied on information obtained behind the petitioner's back without furnishing a copy thereof to the petitioner herein. To this extent, the impugned order is in violation of principles of natural justice. We find considerable force in the submission of Sri V.Bhaskar Reddy, learned counsel for the petitioner, that if, as held by the revisional authority, a substantial part of the turnover related to goods which did not even cross the check post, and leave the State of Telangana, the petitioner could only have been assessed to tax under the Telangana Value Added Tax Act, and not the Central Sales Tax Act, as it would be a case of intra-state sale and not an inter-state sale. As the impugned....