2014 (7) TMI 1095

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.... order. 2. The assessee is a dealer registered under the Karnataka Value Added Tax Act, 2003. The assesseeis a Dealer in plywoods, Veneers, laminated sheets etc. The assessee purchase plywood from several local registered dealers and also from outside the State. Amongst the registered dealers from whom the assessee has purchased the plywood during the year 2005-06, three dealers namely Vijaya Traders, Bangalore, India Plywood and Granite, Bangalore and Kavery Distributors, Bangalore, have not filed the returns and paid the tax in respect of the sales of plywood effected to the assessee during the four tax periods. The Assessing Authority tried to ascertain as to whether the aforesaid three selling dealers of plywood of the assessee are g....

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.... to the assessee. There is no mention in the assessment records about the verification of books of accounts of the assessee to find out if freight charges incurred for the goods received for his business place is debited in the accounts of the as sessee. The purchases for which input tax is denied are all made from local registered dealers as could be seen from the tax invoices. But the goods vehicle number mentioned in the tax invoices are all mostly Tamilnadu registration. Whe ther they are really goods vehicles or otherwise has not been ascertained by the Assessing Authority. In the facts and circumstances of the assessee's case, investigation about genuineness of the transportation with reference to trip sheet was necessary before co....

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....g set aside the impugned order, the Tribunal ought not to have remanded the matter back as nearly nine years have lapsed and it may not be possible for the assessee to produce any evidence. It is nothing but a harassment. We do not see any substance in the said contention. 5. The assessee has claimed deduction of input tax on the basis of three invoices showing purchase of go ods from three dealers. Admittedly, these dealers have not remitted the tax recovered from the assessee. Their whereab outs are not known. As rightly pointed out by the Tribunal, mere existence of invoices is no proof that under the said invoices, materials are purchased and tax is paid. The Assessing Authority was not justified in drawing the inferenc e that the sa....