2009 (11) TMI 862

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....366. In this regard, the assessee has submitted two certificates issued by the Nepal Custom Authorities, Bhairwan (Nepal). During the next assessment year 1985-86, the assessee has also claimed the export of goods worth of Rs. 13,08,159 in four instalments to Nepal. To this effect, the assessee has also submitted four certificates issued by the Nepal Custom Authorities, Bhairwan (Nepal). The assessing officer has allowed the exemption as claimed by the assessee on the basis of the said certificates issued by the custom authorities of Nepal. Later on, these certificates were verified by the Department from Bhairwan Custom Office. Nepal Custom Authorities, Bhairwan, has informed that the said certificates were never issued by them. Hence, ....

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....e attention to legal ground (d) raised in the revisions which runs as under: "Whether there being no discussion whatsoever and there being no question in the assessment order in respect of the sales made to Nepal, under the U.P. Sales Tax Act and the order passed under the U.P. Sales Tax Act nowhere deals that the question as to whether the sales made to Nepal were liable to be considered or not under the U.P. Sales Tax Act, no proceedings under section 10B of the Act for revising the said order passed under the U.P. Sales Tax Act can be legally initiated and the entire proceedings under section 10B of the U.P. Sales Tax Act in respect of the assessment order passed under section 41(7) of the Act is wholly illegal and liable to be set as....

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....ssee. So, he submitted that when the goods were sold in U.P. then it will have to be added in the assessment orders to be made under the U.P. Trade Tax Act. I heard both the parties at length and gone through the material available on record. From the record, it appears that for both the assessment years under consideration, the assessee has claimed that goods were sold to a dealer in Nepal and payment was received through banking channel. The said transaction was duly shown in the books of account. In the instant cases, the custom authorities at Bhairwan (Nepal) has informed the Department that they never issued such certificates. In spite of several opportunities, the assessee has not brought any certificate issued by the Indian ....