- (1.) This writ application has been filed for quashing of that part of the order dated 30.8.2008 passed by the Commercial Taxes Tribunal in one of the Revision Petitions by which order the Tribunal upheld the order passed by the Joint Commissioner, Commercial Taxes (Appeal), Jamshedpur Division, Jamshedpur holding therein that the claim of the petitioner of export sales to the extent of Rs.1,36,91,320/- was rightly disallowed by the Assessment Officer who in that event is justified in levying the sales tax @10% on the said amount.
(2.) The petitioner a manufacturer of excavator and crane and also of its spare parts and accessories filed its statutory returns for the financial year 2000-01 which were subsequently revised. On being dissatisfied with the return, notice was issued to the petitioner under Section 17(2)(a) of the Bihar Finance Act for production of the books of accounts. In response to that, petitioner submitted the books of accounts and other documents but in absence of Form-H, claim of export sale for Rs.1,36,91,320/- was not accepted and thereby Assessment Officer, vide its order dated 19.7.2009 held that the petitioner is liable to pay tax @10% on the said amount.
(3.) Being aggrieved with that order, the petitioner filed an appeal before the Joint Commissioner, Commercial Taxes (Appeal), Jamshedpur assailing the order by taking plea that the Assessment Officer has wrongly disallowed the claim of export sale in spite of documents being there to show the transaction relating to export sale for the amount as aforesaid. However, that plea was not accepted and, therefore, the petitioner filed a revision application and took the same plea but the Commercial Taxes Tribunal also rejected the said plea by holding that the courts below have rightly disallowed the claim of the export sale in absence of documents (Form-H) which were necessarily to be produced.;