TaxTMI 
TaxTMI 
1989 (3) TMI 366
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..... In the assessment years 1975-76 and 1976-77, it has been alleged by the assessee that it was acting as a guarantor for payment of M/s. Coal (India) Limited, Calcutta, or its subsidiary companies from where the coal is sent to the District Magistrate, Aligarh. The assessee got certain amount of commission for the services rendered by it. According to the assessee it was only a nominated coal agent of the District Magistrate, Aligarh, for ensuring the payment to M/s. Coal (India) Limited, Calcutta, and also for collecting the payment from various consumers on behalf of the District Magistrate, Aligarh. The District Magistrate, Aligarh, after finding out the requirements of the brick-kiln owners and the coal depots used to send the details o....
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.... however, issued notice to the assessee as to why Central sales tax be not imposed on it. The assessee contested the aforesaid notice issued by the Sales Tax Officer on the ground that no sale has been effected by it and the railway receipts have always been endorsed by the District Magistrate. The Sales Tax Officer by order dated 13th July, 1978, accepted the account books of the assessee but rejected the claim of the assessee that the sales were not effected by it and treated all the sales to be of the assessee. The assessee feeling aggrieved against the order of the Sales Tax Officer filed appeals under section 9 of the Act before the Assistant Commissioner (judicial), which were dismissed by order dated 15th February, 1979. Against the ....
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....s a dealer. It appears that certain fresh evidences were filed before this Court which were not filed before the authorities below and as such this Court was of the opinion that the evidence which was filed before this Court for the first time should be filed before the authorities below and as such this Court remanded the case to the Tribunal for fresh consideration in the light of the observations made in that judgment and also directed the parties to lead evidence in support of their respective pleas. It appears that after the remand of the aforesaid case, the Tribunal remanded the case of all the assessment years, i.e., 1974-75, 1975-76 and 1976-77, to the Sales Tax Officer for deciding the controversy. The Sales Tax Officer by order....
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....t the railway receipts were also endorsed by the District Magistrate, Aligarh, and not by the assessee. In view of the said fact, Mr. Bharatji Agarwal contended that no tax can be imposed under section 3(b) of the Central Sales Tax Act. To strengthen his contention he referred to the relevant portions of paragraphs 26 and 27 of the judgment of the Tribunal which are as under: "26. In the present case orders having been placed by the District Magistrate, Aligarh, he named assessee as his commission agent. The price of goods was deposited by M/s. Ajai Trading Co., who were the agent of the assessee. The goods were despatched and in the documents of title namely, the bill and railway receipt, name of District Magistrate as well as that of a....
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.... is clear that until and unless it is proved that the goods sold was transferred to the assessee during the movement from one State to another and the assessee endorsed the documents of title, the transfer of such property shall not be taxable in the hands of the assessee. Counsel for the assessee has invited my attention to the decision of the Supreme Court in Tata Iron and Steel Co. Ltd. v. Sarkar [1960] 11 STC 655, which fully supports the contention raised on behalf of the assessee. Apart from the said decision, counsel for the assessee has also placed reliance on a decision of the Supreme Court in State of Bombay (Now Maharashtra) v. Ratilal Vadilal & Bros. [1961] 12 STC 18. The facts of that case were almost identical to the fac....