1993 (2) TMI 292

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.... General Sales Tax Act, 1963 and an order was passed in those proceedings on June 12, 1985. Both the above assessment orders were taken in appeals before the Appellate Assistant Commissioner, who disposed of the appeals by a common order dated December 6, 1985. The Appellate Assistant Commissioner confirmed the inclusion of the sale proceeds of motor car and purchase turnover of cinnamon leaves in the taxable turnover of the assessee. With regard to other aspects, there was an order of remit. A revised assessment order was passed after the remit by the assessing authority on April 18, 1989. The assessee filed an appeal before the Appellate Assistant Commissioner. The assessment order was affirmed by order dated December 13, 1989. The matter....

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.... agreed to transport goods to the customers of M/s. Michaels and on that ground it had received forwarding charges. The Sales Tax Appellate Tribunal doubted the genuineness of the agreement pleaded and also held that from the records and other statements and explanations filed by the assessee it is not evident that any services were rendered by the assessee to M/s. Michaels as pleaded. In this view of the matter, the inclusion of the forwarding charges in the taxable turnover was held justified. The Appellate Tribunal held that the forwarding charges collected by the assessee will form part of the taxable turnover. Aggrieved by the order passed by the Sales Tax Appellate Tribunal, dated September 28, 1991, the assessee has come up in revisi....

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....re of the view that the order of the Sales Tax Appellate Tribunal discloses an error of law. We set aside that portion of the order, contained in paragraph 4 of the proceedings dated September 28, 1991 and direct a remit of the matter to the Sales Tax Appellate Tribunal. 4.. Regarding the only other point raised before the Appellate Tribunal, about the inclusion of the forwarding charges collected by the assessee from M/s. Michaels in the taxable turnover, the Appellate Tribunal held that the agreement pleaded by the assessee is open to question and also that the documents produced do not reveal any services having been rendered by the assessee/revisionpetitioner to M/s. Michaels. In other words, the fact-finding Tribunal has found that t....