TaxTMI 
TaxTMI 
TaxTMI 
2008 (3) TMI 633
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....id order an appeal No. 387/97 was preferred before the Deputy Commissioner, Commercial Tax, Bhopal which was allowed by order dated April 20, 1998 and the case was remanded to the Commercial Tax Officer for reassessment. In pursuance of the order of remand the assessing officer, respondent No. 2, passed a fresh order on May 31, 2001 and the demand was reduced to Rs. 5,12,89,521. The demand was reduced ue to full exemption allowed for labour charges but on reassessment the assessing officer did not allow any part relating to inter-State sales. Being aggrieved by the aforesaid order the petitioner preferred revision before the Additional Commissioner, Commercial Tax, Bhopal, in revision No. 158 of 2001. The Additional Commissioner disposed of the revision and directed to reassess the inter-State transaction keeping in view the various judicial pronouncements in view. Thereafter the Assistant Commissioner assessed the petitioner and allowed inter-State sales relating to transit sales but disallowed the direct inter-State sales of specific goods moved from outside the State of M.P. in pursuance of respective contracts and on these sales imposed tax under section 6 and assessed the pet....
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.... of the concept of deemed sale. That apart it is urged that respondent No. 2 has failed to appreciate the correct position of law applicable to assessment year 1992-93. A counter-affidavit has been filed by the respondents contending, inter alia, that the petitioner had submitted its return for the year 1992-93 and at the time of assessment it was found by the assessing authority that the so-called inter-State sale from four States, i.e. Orissa, Bombay, Uttar Pradesh, Haryana was not supported by the documents as on the basis of the documents which were submitted along with the return, it was not conclusively proved that the aforesaid transactions were by way of interState sale. The petitioner-assessee was directed to produce the required documents before the assessing officer but despite the sufficient opportunity being granted the petitioner failed to produce any documentary evidence in support of its stand. It was put forth by the petitioner before the respondents that the transaction being old the petitioner is unable to produce the documents. Regard being had to the stance taken in the return an investigation was carried out by the assessing officer to ascertain the correct p....
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....iticised on the ground that the petitioner had produced the documents relating to assessment year 1986-87 in Writ Petition No. 4411 of 2003 but in the present case for the assessment year 1992-93 the documents have not been produced stating that they were not available being very old. It is the stand in the return that the assessing authority has imposed the penalty regard being had to the facts and circumstances of the case and the contentions raised by the petitioner and the stand in the writ petition that the assessee has been not afforded any opportunity of hearing before imposition of penalty is totally incorrect inasmuch as the petitioner has waived the right to receive the notice under section 43 read with rule 33 of the Rules and accordingly the penalty has been imposed. A rejoinder-affidavit has been filed contending, inter alia, that the petitioner has always taken a stand that it is an inter-State sale and various factors have to be adjudicated and taken note of for treating a transaction as inter-State sale but the same has not been done by the assessing officer. It is worth noting here that an application has been filed taking three documents, namely, copy of the ass....
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....-State sale or intra-State though, essentially one of a fact, is not a pure question of fact inasmuch as the facts of a given case have to be examined in the light of the provisions contained in section 3 of the Central Sales Tax Act. Supreme Court further observed that it is a mixed question of fact and law. The Supreme Court further observed that if the agreement between the parties causes movement of the goods in another State then simple supply of the goods in the works contract in another State would not amount to an intra-State sale but it would form the character of inter-State sale. 11.. In the matter of Orient Paper and Industries Ltd. v. State of M.P. [1982] 15 VKN 272, the Division Bench has found that the property passed when it was delivered in M.P. The movement of it to another State was incident under the contract. Therefore, the same was an inter-State sale. In the said matter certain bamboos were purchased for transportation to Brijrajnagar in Orissa. The petitioner of he said case was bound to take immediate delivery of bamboos made available by the Forest Department at the mutually agreed rail head depots in Madhya Pradesh for onward transportation to Brijrajnag....
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....side the State. The obligation is that of the seller or that of the buyer. The aforesaid obligation may ensure by reason of statute or contract between the parties or from mutual understanding or agreement between parties. This can also emanates from the nature of transaction which links the sale to such transaction. Such an aspect may not always be discernible from direct evidence and can be inferred from the circumstantial evidence. In the case at hand, the learned Senior Counsel for the petitioner has submitted that the authorities below have exclusively been guided by the fact that the goods have moved in pursuance of the branch transfer and have been utilised in the works contract and, therefore, they can partake of the character of inter-State sale. Mr. Shrivastava has commended me to section 6A of the Central Sales Tax Act, 1956 to highlight the proposition that the burden is on the dealer to prove that any movement of goods from one State to another by the assessee or at his instance is the result of sale and for the purpose of discharging such burden the dealer is entitled to produce a declaration in the prescribed form duly filled and signed by the consignee or recipient....