2017 (8) TMI 202

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.... Act) and the accounts of the petitioner for the year 2002-03 were called for and checked by the Deputy Commissioner, Commercial Tax Office, and the total taxable turnover was determined at Rs. 6,75,05,985/- and Rs. 86,48,051/- respectively by order dated 22.03.2005 and the transaction under the CST Act was assessed separately on 25.10.2002. The place of the business of the petitioner was inspected by the Enforcement Wing Officers, during which, it appears that there were certain alleged irregularities which has paved way for issuance of notice dated 29.04.2004, stating that on verification of records, it was found that even though records filed for the proof of evidence that the consignment of rejected cotton were returned to the sellers, ....

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....otton have actually crossed the checkpost border. Without prejudice to the above we submit that the checkpost authorities will not give any acknowledgment for crossing the checkpost. In the absence of which, assessee cannot file a proof of record for goods crossing the checkpost border. 6. We submit that we have already filed a letter received from the supplier to the effect that the bales may kindly be returned to the party. We are enclosing herewith a sample of the following documents to prove that the cotton has been rejected and taken back by the supplier. 1. Letter from Sri Kameswari Cotton Traders 2. Permission letter from Market Committee's dated 19.04.2004 for returning the material through Sri Kameswari Cotton Traders 3. Fo....

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.... border as pointed out earlier. The assessment was initially completed on 22.03.2004, wherein, the Assessing Officer has observed that the dealers effected purchases of cotton from local registered dealers and from other States. All the purchases were duly accounted for and out of the cotton purchases, the dealers have rejected the cotton on a turnover of Rs. 4,23,99,144./- for which they have filed detailed statement issued from the Office and no freight charges have been paid by the dealer. Further, the Assessing Officer observed that accounts were verified and assessed for the year 2002-03. Further, it was stated that sales are locally effected and they also effected sales to other States and on consignment sales. Further, taking note of....