1984 (7) TMI 337

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....proved that her sale is not the first sale in the State, she has not proved that the earlier sales had suffered tax and that therefore she is liable to be taxed on the sale proceeds of the second hand lorry. The Tribunal also rejected the assessee's contention that she is not carrying on any business in the sale and purchase of lorries and that her business being the manufacture of bricks, she cannot be taken to be a dealer in lorry and taxed on the sales of lorry.   Learned counsel for the assessee contends that the Tribunal has thrown a heavier onus on the assessee to prove that any of the earlier sales of the lorry in the State had suffered tax and it is sufficient for the assessee to establish to get the exemption, on the ground....

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....his aspect the Tribunal has not applied its mind. Therefore we consider that the matter requires further investigation at the hands of the Tribunal, and remit the same to the Tribunal for a fresh consideration by the Tribunal. Coming to the second item of turnover relating to the transport charges, it is not in dispute that the assessee has shown the transport charges separately apart from the price charged for the bricks. But the Tribunal has taken the view that the mere fact that the assessee has shown the transport charges separately in her bills, will not enable her to claim deduction towards transport charges, unless there is a bargain between the parties to pay transport charges separately apart from the price and in this case as n....

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....pplication. The facts of this case, in our opinion, clearly fall within the ruling of this Court in Rajasthan Trading Corporation v. Commissioner, Board of Revenue (Commercial Taxes), Madras [1984] 56 STC 113. In Rajasthan Trading Corporation v. Commissioner, Board of Revenue (Commercial Taxes), Madras [1984] 56 STC 113 a dealer, in blue-metal jelly, sold the same obtained from the quarry. In the case of delivery of blue-metal ex-quarry, no transport charges were included in the bill. In case of delivery of the blue-metal at the site of the buyer, the cost of blue-metal was separately indicated in the bill and sales tax was also collected by the assessee only on the value of the blue-metals supplied. With reference to the transport charges,....