1994 (7) TMI 328

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.....R.Cs. is valid in law. The assessee, M/s. Aswani Industries, Hyderabad, is a registered dealer having industrial licence for manufacture of automobile parts. The assessee sold certain goods described as w. disc in the assessment year 1974-75. The turnover of sale of these goods is the subject of these T.R.Cs. It appears that describing the goods as wheel disc, the assessee exported the goods and those goods were taxed as inter-State sales at the rate of 12 per cent. In local sales, the goods were described as w. discs. The assessing authority issued notice to the assessee calling upon it to show cause why the goods should not be treated as automobile parts and taxed at 12¼ per cent and 6¼ per cent. The explanation given by....

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....e of the goods sold and observed that the assessee had maintained the bills and records in such a way as to frustrate all possibilities of ascertaining the true nature of the goods to prove by direct evidence that the goods are hub-caps and not water discs. It thus confirmed the finding of the assessing authority that the goods were hub-caps. The assessee then carried the matter in appeal before the Sales Tax Appellate Tribunal. The Tribunal declined to accept the reasoning of the assessing authority and the appellate authority in arriving at the conclusion that the goods were wheel disc or wheel caps. But it also rejected the contention of the assessee that what it sold in the inter-State sales, were automobile parts and that the goods sol....