2008 (6) TMI 571

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....d to hold that the transaction in question cannot be treated as sale and consequently is exempt from tax despite the fact that evidences on record reveal otherwise?" The facts are not much in dispute. Before the assessing officer in respect of the assessment year 1982-83 (Central), the dealer-opposite party's claim for exemption from Central sales tax on certain transactions mentioned in the assessment order on the ground that the goods were returned after sale, was rejected. The assessing officer found that the claim for exemption cannot be entertained as the goods were not returned within six months from the date of sale as required under the Central Sales Tax Act. In absence of any material on record the case that these goods w....

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....e is unsustainable. On the other hand, the learned counsel for the dealeropposite party supports the impugned order. Considered the respective submissions of the learned counsel for the parties and perused the record. It was found by the assessing authority as well as by the first appellate authority that the dealer-opposite party has not been able to substantiate his claim that the goods were sent to the purchasing dealer on approval basis. Whether the goods were sent on approval basis or not could be established from the account books and the other evidence on record. The dealer-opposite party was claiming exemption on the plea that the goods were sent on approval basis and were ultimately disapproved by the purchasing dealer. However,....