TaxTMI 
TaxTMI 
2008 (8) TMI 830
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.... manufacture and sale of calcium carbonate, etc. The dealer-opposite party, before the assessing authority claimed exemption on the purchase of rice husk purchased from unregistered dealer. The said claim was negatived and best judgment assessment order was passed on January 31, 1997. The appeal against the said order has been allowed in part. The appellate authority found that out of total purchase of Rs. 69,50,000, it has purchased paddy husk of Rs. 40,00,000 which shall be exempt and the remaining amount represents the purchase of rice husk on which the tax, treating it to be the first purchase, shall be payable. The appeal was allowed in part. In further appeal, both by the Department and by the assessee, the Tribunal by the order under....
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....st question is concerned, the learned counsel for the Department submits that it was found by the assessing authority that the dealer made purchases worth 12,813.50 ton of rice husk, the sale price of which was declared including freight at Rs. 62,52,991.82. The purchase of rice husk was estimated by the assessing authority at Rs. 69,50,000. The said finding was modified by the first appellate authority who examined the relevant documents and found that the dealer-opposite party has purchased both rice husk and paddy husk. Accordingly, it bifurcated the said purchase in the light of the records in rice husk and paddy husk. The Tribunal without considering the record committed illegality in accepting the claim of the dealer that all the purc....
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....y husk have been used in the relevant record interchangeably. On the contrary, the use of two items at different places represents the purchase of different commodities and it indicates the real nature of the commodity purchased by the dealer. On the facts of the present case, the inference drawn by the Tribunal cannot be said to be based on any material and being perverse is liable to be ignored. There is no cogent material to show that the said mistake if any in writing the rice husk and paddy husk were treated at par by the person concerned. The Tribunal should have placed more reliance on the books of account, register, etc., which were maintained by the dealer to determine the nature of the commodity purchased by the dealer instead of ....
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....ed to the earth and being immovable properties, provisions of section 3F of the Act are not attracted. It has followed the decisions of this court in the case of Swarup Vegetable Products Industries Ltd. v. State of U.P. [1998] UPTC 336. In the present case, the dealer-opposite party admittedly leased out the entire factory on rent and realised a sum of Rs. 9,37,500 towards plant and machinery, Rs. 6,25,000 rent of land and building. It has also deposited tax under protest along with the monthly rent as noted in the assessment order. The copy of the lease agreement dated June 10, 1993 has been placed on the record. The assessing officer was of the view that the plant and machinery was let out to the lessee and as such right to use the plan....
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....mately embedded in a concrete base to make it a permanent fixture. The Tribunal, the last fact-finding authority found that the machine was attached to earth for operational efficiency. Its object was to prevent wobbling of the machine and to secure maximum operational efficiency and also for safety. The finding of the Tribunal was that the paper making machine was saleable. In view of the findings of fact recorded by the Tribunal, the apex court has held that marketability is a question of fact and it cannot be said that the Tribunal has overlooked any material fact or its decision is perverse. The said decision rests upon a totally different factsituation. The question as presently involved herein was not raised in that case. Even otherwi....