2026 (2) TMI 426

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....arate revision petitions preferred by the petitioner were dismissed. 3) The facts in nutshell are that the petitioner is engaged in manufacture and sale of cement, having its manufacturing unit at Vishakhapatnam and a registered Branch at Jagdalpur in Chhattisgarh. In the financial year 2012-13, cement was transferred from Vishakhapatnam to the Chhattisgarh Branch by way of stock transfer supported by F-Forms. The Chhattisgarh sale depot effected local sales of goods after payment of VAT and disclosed total sales of Rs. 6,96,57,450/- in annual Return-Form-18, inclusive of VAT of Rs. 85,54,424/-. In the Financial Year 2012-13, total quantity of Rs.13,747.50 MTs of cement was received and sold after admissible shortages. The details of sto....

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....ao, Advocate appearing for the petitioner would vehemently submit that the Assessing Authority as well as the Revisional Authority failed to scrutinize the documents submitted by the petitioner. It is also contended that the grounds raised by the petitioner were not properly considered. He would submit that there was some malfunction in the system and it picked up MRP/RSP of goods instead of manufacturing cost and that was the reason for the difference between the entry made in F-Forms and entry tax paid by the petitioner. Lastly, he would submit that the Revisional Authority passed order in a cryptic manner. He would pray to set aside the same. 9) On the other hand, Ms. Jain, learned Deputy Government Advocate appearing for the State wo....

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....nsfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, and not by reason of sale, the burden of proving that the movement of those goods was so occasioned shall be on that dealer and for this purpose he may furnish to the assessing authority, within the prescribed time or within such further time as that authority may, for sufficient cause, permit, a declaration, duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of despatch of such goods, and if the dealer fails to furnish such declarat....

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....nd entry tax paid by the petitioner passed two separate orders levying 14% VAT tax and entry tax Rs.85,436/-. In the revision, the petitioner took a plea that there was malfunction of newly employed SAP Software but same was not taken into consideration by the said authority. As the documents were provided by the petitioner to the Assessing Authority as well as the Revisional Authority, therefore, the authorities were under an obligation to examine those documents. According to the provisions contained in Section 6A of the Act of 1956, the Assessing Authority as well as the Revisional Authority are under an obligation to scrutinize all the documents before taking any decision. As in these petitions, the Assessing Authority as well as the Re....