TaxTMI 
TaxTMI 
2002 (6) TMI 465
X X X X Extracts X X X X
X X X X Extracts X X X X
....nsultant, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. - This is an appeal filed by the Revenue. The issue relates discount. According to the Department, the Company has diverted the goods meant for sale in one region to another region. Since goods were diverted, the discount as such is not permissible. The circumstance of such diversion and the issue involved herein h....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... notice, there is no allegation that the company declared various discounts for various regions with a predetermined intention to divert the goods meant for one particular region to another. Therefore, in terms of the agreement, there cannot be any diversion and the company did not have any responsibility regarding the actions of its stockists. It also appears to be an omission on the part of the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ales Tax Law and therefore, purely on the basis of the issue of E-1 forms, it cannot be concluded that the Company was encouraging diversion of goods. No correspondence or any other document has been cited to corroborate the allegations that the E-1 forms were issued with any mala fide intention. Therefore, I am not able to accept the issue of E-1 forms as an evidence to prove the company complici....