2015 (5) TMI 413

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....Palsuledesai, AGP For the Respondents : Mr Vinayak P Patkar with Ms Manjiri Parasnis and Mr Dinesh Tambde ORDER P. C. 1. These applications seek a direction to the Tribunal to forward the questions stated to be questions of law for opinion and answer of this Court. 2. These questions are formulated at para 7 page 4 of the paper books. 3. The dealer, Respondent herein is a multilo....

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....sale. He therefore treated the sales as interstate and levied Sales Tax at higher rate in the absence of declaration in Form 'C'. 4. Aggrieved by such assessment orders, the Respondent dealer preferred First Appeals before the Joint Commissioner of Sales Tax (Appeals) I, Mumbai City Division, Mumbai. He confirmed the decision of the Assessment Officer. 5. The matter was carried to th....

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....f the Tribunal. The only issue was whether the Custom Duty was recovered in the sale prices which were charged by the dealer. In other words, whether this component was part of the sales prices of the goods as charged and recovered by the dealer. In relation to that, finding of fact is that the assumption of the Assessing Officer is incorrect. The Tribunal has assigned cogent reasons for upholding....

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....at 8% on Custom Duty in the present case was not justified and rightly deleted. These are not findings which would raise any wider questions and particularly of law. In the peculiar facts and circumstances and looking into the documents produced, the Tribunal concluded that there is no evidence to support the concurrent finding as rendered by the Assessing Authority as well as the Appellate Author....