the CST returns can be brought to be added to the turnover disclosed under the OST without authentic documentary evidence. There is no proof from the side of the fora below that the goods sold in course of export, as returned by the dealer-petitioner has actually been sold inside the State of Orissa. There may be other reasons for non production of ‘H’ declaration forms and other supporting evidences on the side of the dealer. Therefore, a presumptive analysis of the DCST in the instant case that goods returned to have been exported out of country were actually sold inside the State of Orissa cannot be sustained in the eyes of law. Therefore, export sale figures to the tune of Rs.2,79,57,377.43 in the return under the CST Act by the dealer petitioner need to be excluded from the OST returns filed while determining the GTO and TTO and tax liability of the dealer under the OST Act. Simultaneously, the claim of export sale to the tune of Rs.2,79,57,377.43 by the dealer appellant is required to be added to the CST returns to be treated as sale in course of inter-State trade and commerce and be taxed at the appropriate rate as prescribed under the Act for sale of commodity not being supported by the statutory declaration forms. Therefore, it is contended that this observation of the Tribunal has not been taken care of by the Assessing Authority while passing the order dated 16.08.2017.
