Para No. 13A of annotated reply of M/s G. R. Industries, Hisar RC No. 0601!311!3 assess"ent year #00#$03.
Audit para Reply of t%e depart"ent Re"ar&s
The dealer is a manufacturer of S. S. Pipes scrutiny of assessment file of dealer revealed that the assessing authority while finalizing assessment allowed of S.S. Piles of Rs. 2122814!" and levied ta# $ 4% without &'( forms. )s per amendment made 'ST a't* 1+,- .y finance )ct* 2//2 and w. e. f. 11./,.2//2 production of &'( forms .y the dealer was made compulsory 0SS of declared goods not supported .y &'( forms is lia.le to ta# at twice the rate applica.le to sale or purchase of such goods inside the state. The )ssessing )uthority while finalizing assessment in +!/1 21-./+.2//13 fi#ed ta# $ 4% instead of correct rate of 8%. This has resulted in short levy of ta# of Rs. 2411!" 2on sale from 11./,.2//2 to 11./1.2//13 2 181811 # 8.4 4 4%3. This is four information of assessing )uthority for ta5ing necessary action as per sales ta# law. The dealer is en6oying e#emption u!r 28 of 78ST rule 1+,. 0n definition of notional sales. Ta# lia.ility under rule 2.n2ii3 it is very clear that e#empted units are not re9uired to furnish &'( forms against 0SS made .y them notification dated 11./,.2//2 may also .e read with close interpretation. 7ence para may please .e dropped. :#cise and Ta#ation ;fficer <ard",* 7isar. Para No. '(RA/'(P$#/#011$1#/HM$# dated #1.0#.#01# in )ase of M/s '%ree *R 'teel Industries, Hisar. (IN+ 06##1!3#!31 for t%e year #00,$0. Audit para Reply of t%e depart"ent Re"ar&s The dealer is engaged in the .usiness of steel furniture. <hile framing assessment the dealer was allowed deduction of ta# free sale of furniture worth Rs. 1-/18!" to the 7aryana =hadi > ?0 @oard* Panch5ula. Scrutiny of the case file has revealed that the dealer sold steel furniture to the 7aryana =hadi > ?0 0ndustries for which has allowed deduction of ta# free sale which is incorrect. Steel furniture sold to the 7aryana =hadi > ?0 @oard are ta#a.le $12.,%. 7ence allowing wrong deduction of ta# free sale of steel furniture has resulted into under assessment of ta# of Rs. 4,8842!" 2 1-/18 # 12.,%3 .esides interest. Aatter in .rought to the notice of assessing authority for ta5ing suita.le action as per 7?)T )ct* 2//1. 0n reply of audit o.6ection. The file has .een sent to B:T'203" cum" Revisional )uthority. Revisional )uthority created a demand of Rs. 1/14/!". TBC and copy of order has .een served to the dealer. Hen)e Para "ay -e dropped.. ./)ise and (a/ation 0ffi)er <ard",*7isar.