Sie sind auf Seite 1von 2

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.

Das könnte Ihnen auch gefallen