2026-VIL-817-CESTAT-DEL-CST
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VAT Tribunal

Central Sales Tax Act, 1956 - Burden of proof to show transfer of goods was not by way of sale – Jurisdiction of Deputy Commissioner of Commercial Taxes to pass assessment order - The appellant failed to discharge the burden under Section 6A of the CST Act, 1956 and did not submit the documents required under Rule 14(3) of the Central Sales Tax (Andhra Pradesh) Rules, 1957 to establish that the transfer of goods from the State of Andhra Pradesh to other States was by way of consignment sales to agents and not inter-State sales – Whether the Deputy Commissioner of Commercial Taxes was the competent assessment officer for the Assessment Year 2000-01 - HELD - In absence of the relevant documents, the transfer of goods had to be taken as inter-State sales. The appellant's contention that the Deputy Commissioner did not have the jurisdiction to pass the assessment order is rejected as Section 4A of the 1957 AP Sales Tax Act empowered the Deputy Commissioner to exercise the powers of subordinate officers - Even if the initial power to assess was with officers subordinate to the Deputy Commissioner, section 4A empowered the Deputy Commissioner of Commercial Taxes to exercise powers of the officers so empowered subject to any instructions issued by the Commissioner in this regard. The contention of the ld. counsel for the appellant is that the Deputy Commissioner of Commercial Taxes could have exercised power only if the Commissioner of Commercial Taxes had issued such instructions is rejected - The appeals filed by the appellant are dismissed - Limitation period for assessment - The appellant argued that the assessment order was passed beyond the limitation period. The Tribunal held that under Section 14(3) of the 1957 AP Sales Tax Act, where the dealer produced accounts and documents after inspection, the assessing authority could complete the assessment within six years from the expiry of the relevant year. Since the appellant had produced the documents after inspection, the six-year limitation period was applicable, and the assessment order was passed within this period.
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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