2014 (3) TMI 39

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....ock as well as there was no guarantee for purchase of any specific quantity of 50 degree up Rum, still the authorities were justified in treating the stock transfer made to Delhi Depot as inter-State sale? (3) Whether merely form 'C' and tax @ 4% under protest has been deposited, the stock transfer made to Delhi Depot can be treated as inter-State sale? (4) Whether the Trade Tax Tribunal was justified in drawing an adverse inference on the ground that the applicant has not submitted any record/ documents to justify the stock transfer losing sight of the fact that the applicant has submitted all documents before the assessing authority itself? (5) Whether in view of the facts and circumstances of the case, the stock transfer made by the applicant to Delhi Depot can be treated as inter-State sale and tax can legally be imposed? (6)Whether in view of the facts and circumstances of the case, the order passed by the Trade Tax Tribunal is justified?" 4. It is contended that as per the agreement dated 04.08.1989 executed by revisionist-assessee with Commissioner of Excise Department, Delhi he was supposed to maintain a particular quantity of stock at Delhi Depot and the agr....

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.... 6. The case set up by assessee was that stock was to be transferred to Delhi so as to comply the stipulations of agreement and that transfer itself was not assailed to be ingenuine, bogus etc. and, therefore, question of any purchase order issued by Delhi Government in respect of said transfer would not have arisen. 7. Moreover, when Form 'F' was submitted by assessee it was the duty of revenue to look into such document and without showing any infirmity, irregularity or illegality therein, the same could not have been ignored so as to treat the goods therein as sale. 8. A similar kind of agreement, which is involved in the present case, came to be considered by this Court in M/s Central Distillery and Breweries Ltd., Meerut Vs. Commissioner of Trade Tax, 1999 UPTC 457 and this Court has held in paras 9 and 10 of the judgment, as under: "9. As is evident from the terms of the agreement, the intention of the parties was to bring about intra-State sales at Delhi from warehouse of the dealer that it was required to establish within the territory of Delhi where the dealer was required to maintain a buffer stock of atleast two trucks without any guarantee of any purchase bei....

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....ised in this revision are answered in favour of assessee and against Revenue. 10. The revision is allowed accordingly with cost, which I quantify to Rs. 5000/-. It is held that the disputed turn over would not be liable to be treated as an inter-State sale. The order of Tribunal dated 22.09.2004 is hereby set aside. Let a copy of this order be sent to Tribunal for passing consequential order. ============= Document 1 "हमारे द्वारा उक्त विवाद के सम्बन्ध में समस्त तथ्यों पर विचार किया गया। अधीनस्थ अधिकारियों के निर्णय आदेशों के अवलोकन से यह स्पष्ट है कि व्यापार....

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....शासन से किया गया अनुबन्ध अथवा दिल्ली ऐक्साईज विभाग द्वारा दिल्ली डिपो के नाम से जारी किये गये परचेंज आर्डर ही प्रस्तुत किए गए हैं और न ही क्रेता से ऐसा कोई प्रमाण प्राप्त करके प्रस्तुत किया है जिससे यह स्पष्ट हो कि सम्बन्धित केत....