State of Andhra Pradesh Vs. Md. Jamal and Company - Court Judgment

Excerpt:
sales tax - reassessment - central sales tax act, 1956 - c forms filed by assessee - assessing authority treated three transactions as constituting inter-state transaction - assessment completed accordingly - later commercial tax officer noticed c form defective - reassessment proceedings initiated and tax levied upon such amount - reassessment proceedings challenged - held, defect pointed out by assessing authority not grave so as to reopen a completed assessment. - - 2. the assessee appealed against the reassessment unsuccessfully, and on further appeal to the tribunal the matter was allowed and the reassessment cancelled. 4. having regard to the facts and circumstances, we are satisfied that the defect pointed out by the assessing authority is not grave so as to reopen a completed assessment.y.v. anjaneyulu, j. 1. this tax revision case is filed by the state. the assessee is a dealer in hides and skins carrying on business at samal-kot. original assessment for the year 1977-78 under the central sales tax act, 1956 was completed by the assessing authority on 1st august, 1978. while completing the assessment, the assessing authority treated three transactions as constituting inter-state transactions of the aggregate value of rs. 80,775 in respect of which c forms were filed by the assessee. assessment was accordingly completed. the succeeding commercial tax officer noticed that the c forms submitted by the assessee were defective in the sense that the forms were issued on 9th september, 1977 by which date it did not appear that the purchasers were registered as dealers. accordingly, reassessment proceedings were initiated, and the sales amounting to rs. 80,775 were subjected to tax at 8 per cent without regarding them as inter-state sales. 2. the assessee appealed against the reassessment unsuccessfully, and on further appeal to the tribunal the matter was allowed and the reassessment cancelled. 3. from the facts stated before us, it would appear that the dealers who purchased the goods were registered although there was some procedural delay. it is stated, by the time the reassessment proceedings were taken the purchasers were, without dispute, registered dealers, and the so-called defect should not have been taken note of. 4. having regard to the facts and circumstances, we are satisfied that the defect pointed out by the assessing authority is not grave so as to reopen a completed assessment. 5. the tax revision case is accordingly dismissed. no costs. advocate's fee rs. 150. 6. petition dismissed.