9.However, these forms should be communicated after the auctioneers/tea brokers have obtained registration under the provisions of the TNGST Act/CST Act and after obtaining registration, they have issued necessary certificate for payment of sales tax clearly affirming the payment of tax and also confirming the valid submission of required documents to claim exemption in respect of the export sales on receipt from the buyers concerned within the stipulated time to the Commercial Tax Officer, Coimbatore. Copies of such certificates issued to tea brokers have been filed by the petitioners in the form of additional typed set of papers. From the certificate, it is seen that all the tea brokers have been registered under the provisions of the TNGST Act and have been assigned registration numbers. Thus, if the impugned assessment orders are allowed to be re-opened for the reasons stated by the first respondent in the impugned notice, it would virtually obliterate the benefit of exemption granted by the Government to promote the tea industry to ensure that the rates offered are competitive. The assessments were completed by the assessing officer stating that the petitioners have produced certificates from the tea brokers, who were registered dealers and tea has been sold in auction centers and tax sufference have been proved and exemption is allowed. Thus, the production of certificates as per the notification dated 29.07.1982, would be required only in cases where the tea brokers are not registered. However, I find that the tea brokers/petitioners have had transaction and have obtained registration and appropriate verification has been done by them, which has been recorded by the assessing officer while completing the assessment vide orders dated 31.01.2002, 20.01.2003 and 11.02.2003.
