2017 (12) TMI 689

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....ni Annamalai, learned Additional Government Pleader for the respondents. 2.The petitioners in these writ petitions are two in number viz., M/s.United Nilgiri Tea Estates Company and M/s.Stanes Amalgamated Estates Ltd. Both the petitioners own tea estates and are registered dealers on the file of the first respondent under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred as the TNGST Act ) and Central Sales Tax Act, 1956 (hereinafter referred as the CST Act . In these writ petitions, the petitioners are aggrieved by the notices issued by the first respondent proposing to re-open the assessment for the year 2000-01 both under the TNGST Act and CST Act and 2001-02 both under the TNGST Act and CST Act, in re....

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.... to the turnover and also the tax paid by them on the same condition accepted by the Sales Tax Department without raising any dispute. Based on the tax paid by the auctioneers hitherto, the petitioners were not called upon to pay tax once again and therefore, the first respondent treated the auctioneer and the petitioners to be one and the same person as the auctioneer acts on behalf of the petitioners only. A dealer who is effecting sales to merchant exporters for the purpose of export is required to produce a copy of the foreign order; the order should be placed on the local customer specifically to meet the earlier export obligation; and the very same goods should be exported. If the three obligations are fulfilled, the assessee is entit....

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....n. On a perusal of the assessment orders for the relevant years, it is seen that there is a finding rendered to the said effect by the assessing officer. Thus, the issue would be as to whether the first respondent was justified in proposing to re-open the assessment on the ground that the petitioner has not produced the declaration form as stipulated in G.O.No.876 dated 29.07.1982. 8.So far as the form which has been stipulated in G.O.No.876 is concerned, it is seen that it is pari materia to the Form H declaration prescribed under the CST Act, and so far as the petitioner is concerned, the Form H declaration was furnished to the auctioneers, who acted as their brokers and all relevant details relating to the export of tea were available....