TaxTMI 
TaxTMI 
2024 (9) TMI 1316
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.... of milling of rice and selling the said rice and broken rice to persons within the State and outside the State. They are registered under the Central Sales Tax, Act 1956 [for the "the CST, Act"]. The sales, in the present set of Writ Petitions, relate to sales undertaken under the CST, Act. The normal rate of tax payable by a dealer selling goods under the CST, Act would be 4/5% (The rate of 4% was increased to 5% on 15.09.2011). However, the dealers are permitted to pay tax, under the CST, Act, at a concessional rate of 2% if they were able to produce C-Forms issued by their purchasers affirming that the said goods would either be consumed by the purchasers or would be resold by the purchasers in their respective States. 4. A large number of rice millers and persons dealing with rice had represented to the Government that they were facing immense difficulties in obtaining C-Forms from their purchasers in other States as some of the States had exempted the purchase of sale of rice from tax etc. The Government, after considering such representations had issued a series of memos waiving payment of tax at the full rate and permitting payment of tax at the rate of 2%, even in cases....
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.... proof of exit through the last notified check-post in Andhra Pradesh or production of ledger account or day book entry relating to payment of charges for transporting the goods to other States. iv) The waiver shall not be applicable to those dealers who have defaulted in payment of even 2% tax. v) Taxes already paid shall not be refunded under any circumstances." 6. The Government of Andhra Pradesh again issued a Memo.No.REV-35024/37/2016-CTII, dated 09.03.2017. Under this memo, the cutoff date for completion of assessments for the period from 01.06.2014 to 31.12.2015 was extended till 30.06.2017. The Government again issued another Memo No.REV-35024/3/2017-CT-II, dated 05.09.2018 extending the cutoff date from 30.06.2017 to 30.09.2018. These memos also stipulated that the terms and conditions set out in the memo dated 27.09.2016 shall remain applicable for obtaining waiver of tax. 7. The petitioners, herein, who are registered dealers with the Commercial Tax Officer, Ramachandrapuram Circle, Ramachandrapram, Commercial Tax Officer, Alcot Gardens Circle, Rajahmundry, Commercial Tax Officer, Jagannaickpur, Kakinada and Commercial Tax Officer, Mandapeta in Ea....
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....ahmanyeswara _Raw &B_Velangi 22980/2023 2010-11 to 2013-14 04.07.2023 11 NSN Reddy Rice Industry _ chollangi 33350/2023 2011-12 to 2014-15 21.11.2023 12 Sri Lakshmi Satyanarayana RBRM, Penguduru 33354/2023 2011-12 to 2014-15 23.11.2023 13 Venkata Durga Rice Mill 33387/2023 2014-15 03.10.2023 14 ChintaSubbarayudu& others 2985/2024 2011-12 to 2013-14 27.01.2024 15 SVR Foods, Vemulapalli 19619/2023 2011-12 to 2014-15 19.06.2023 16 Srimannarayana Rice Industries_Yeditha 19765/2023 2011-12 to 2014-15 03.06.2023 17 Sri SriSri Satyanarayana Raw & BRM 20801/2023 2011-12 to 2014-15 19.06.2023 18 Krishna Teja Food Products 21385/2023 2011-12 to 2014-15 06.06.2023 19 Sri Surya Kanya Rice Mill _ Mandapeta 13781/2023 2012-13 30.06.2023 20 Nallamilli Venkata Krishna Reddy & others 13715/2023 2011-12 to 2014-15 24.05.2023 21 Hindustan Agro Products Ltd 26480/2023 2011-12 to 2013-14 30.05.2023 22 Chaitanya Rice Mill_Chelluru-Against ADC 22175/2023 2011-12 to 2013-14 24.05.2023....
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....The learned Senior Counsel would further contend, on the second ground raised by the taxing authorities, to reject the request of waiver, that the same is also not available. He would submit that the terms of the memos and more specifically memo dated 27.09.2016 had placed a cutoff date only in relation to completion of the assessment proceedings and for payment of tax before the cutoff date. He would point out that there is no cutoff date specified against the production of the lorry receipts/railway receipts etc., for obtaining of waiver of tax from the taxing authorities. 15. On the question of non-production of documents, necessary for grant of waiver, he submits that the necessary documents were placed before the taxing authorities. He would point out that in W.P.No.23966 of 2023, the rice was transported by rail and the rail receipts were produced. However, the taxing authority had contended that the request of the petitioner for waiver cannot be considered as lorry receipts were not produced. 16. The learned Government Pleader for Commercial Tax would submit that the correct reading of the memos would require the petitioners to submit their applications for waiver befo....
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....off date is prescribed only in relation to payment of tax under the CST, Act and for completion of the assessment for the period from 01.06.2014 to 31.12.2015. There is no cutoff date prescribed for production of the other documents mentioned above. In the circumstances, the contention of the learned Government Pleader for Commercial Tax, that the documents required for grant of waiver should be produced before the cutoff date cannot be accepted. 21. The taxing authorities, as well as the learned Government Pleader for Commercial Tax, have taken the stand that waiver of tax can be given only by way of re-assessment and the same cannot be done as the request for waiver has been submitted after the period of limitation for re-assessment had lapsed. 22. The first memo, issued on 10.05.2016 states that the Government had ordered waiver of tax payable under the CST, Act over and above 2% in the absences of C-Forms. This waiver was subject to production of certain documents, as mentioned above and completion of assessment. The condition that the assessment should be completed before waiver can be granted is significant. This would mean that the Government was envisaging a situation....