2020 (6) TMI 681

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...., the request of the petitioner to drop the proposal levying tax at 4% on the invisible loss at 5% of yarn purchase and on the sales of cutting waste and rejected export garments at 0.5%, was rejected. 3. Upon notice, the respondent filed a detailed common counter affidavit inter alia stating that the place of business of the petitioner was visited by the Enforcement Wing Officers on 19.05.2011 and 20.05.2011 and after verification of their records, it was found that they have obtained excess refund due to certain defects; based on the sworn statement and the report of the Enforcement Wing Officers, notices dated 29.11.2011 were issued, to which, the petitioner filed their objections on 29.12.2011; being dissatisfied with the objections so....

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....f the Act to show that he has paid input tax on the goods purchased; that those goods are used in the manufacture and nothing more but there is duty upon the dealer to satisfy the Assessing Authority that the claim is not hit by any of the restrictions or conditions contained under Section 19 of the VAT Act. In this regard, it is essential for the Assessing Authority to embark upon the fact finding exercise to ascertain the quantum of loss of the goods which were purchased on which tax was paid vis-a-vis the goods manufactured from and out of the goods purchased and to examine as to whether they fall within any of the restrictions contained in Section 19 of the VAT Act. The Assessing Officer has to conduct an exercise by which it is to be a....

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.... counsel prayed for a similar order in these writ petitions as well. 5. The learned Additional Government Pleader (Taxes) appearing for the respondent has fairly conceded the submission so made by the learned counsel for the petitioner and she has no serious objection for granting such relief to the petitioner. 6. Considering the facts and circumstances of the case and having regard to the aforesaid submissions made by the learned counsel on either side and also following the decision cited supra, which holds good to the facts of the present case, the impugned orders dated 16.05.2012 passed by the respondent stand set aside. Since the assessment orders are relating to the years 2006-07 and 2007-08, the respondent / Assessing Officer shall....