TaxTMI 
TaxTMI 
TaxTMI 
2015 (3) TMI 341
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....Application No. 2 of 2000. We have already passed the order setting out the circumstances in which the Applicant was appearing in person. Later on, due to his illness and medical ailments, he authorised his wife to argue these Applications on his behalf. Both denied the legal assistance and which came to be offered to them by this Court. 3) We have written arguments of the Applicant on record. We have heard the learned AGP for the Revenue. 4) From the available material, what we could gather is that the Applicant/Assessee was a sole Proprietor of a firm. He is a registered dealer under the Bombay Sales Tax Act, 1959 (BST). He is also registered under the Central Sales Tax Act, 1956 (CST). The details of such registration have been pointed....
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....me documents, but neither was he given an opportunity to contest the proceedings nor was he allowed to produce the relevant and necessary documents. 7) In these circumstances, aggrieved by the order of the Sales Tax Officer, he preferred a First Appeal before the Assistant Commissioner of Sales Tax and raised the contentions as set out in para 20 of this Application. The grievance is that this Appeal has not been decided completely and that is why the Applicant was required to approach this Court by filing a Writ Petition being Writ Petition No. 753 of 1997. In terms of the directions of this Court, the Applicant was given hearing, but the Assistant Commissioner, on 13th June, 1997, dismissed all the three Appeals. This common order of dis....
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....would be satisfied if these written arguments are considered by us. 12) Accordingly, we have considered the same. Upon perusal thereof, what we find is that the Applicant has raised several aspects and which are essentially factual. That there being enough material on record or that there being adequate material evidence supporting the stand of the Applicant is thus the foundation of the arguments, orally and in writing, canvased before us. 13) In that regard, we have carefully perused all the orders passed by the authorities and copies of which have been annexed to the paper book. In the Reference Applications, the Tribunal noted that it is the same aspect of the decided issues and which have been raised before us. In that regard, we hav....
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....x Officer and he held that the transaction was re-sale not liable to be taxed under the BST. Then, the agreement between the company and the firm has been referred to. After reproducing the relevant clauses of the agreement and reading the same, the Tribunal concluded that the Assessee firm is acting as an agent of the company. The agency commission was also fixed. The tea, which is the product of the company was sold within the Maharashtra only and by the Assessee firm to 2 to 4 parties. If there was an agreement and subsequently which resulted in the reassessment, then, the conclusion in the re-assessment is that the transaction entered into by the Assessee firm with the other parties is a transaction of sale in the State of Maharashtra a....
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....to agent and in terms of section 16 of the Act. We do not find as to how such conclusions of the Tribunal could have given rise to any question of law for being answered by this Court. 17) Even in the Reference Applications, on which the impugned orders have been passed, the Tribunal's attention was invited to these very facts. The Tribunal framed five questions or issues at page 4 of its order on the Reference Applications. The Tribunal concluded that the Appeals of the Assessee have been dismissed on merits and the concurrent findings do not lead to or giving rise to any question of law. The transaction is a local sale. The transaction has been held to be such. Despite this, once again the Tribunal referred to and extensively the que....