2013 (8) TMI 911

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....tained separate stock account for the import and inter-State purchases and for the local purchases and the same has been confirmed by the appellate authority who has held that enforcement wing officers have verified the stock and inter-State and the assessing officer has verified the stock register for export sales and initialled ? (2) Whether the Tribunal was correct in holding that based on the route card maintained for each lot the different goods cannot be identified when the particulars showing the origin or purchase party wise with number of pieces in each lot from which the taxable and non-taxable finished leathers can be segregated ? (3) Whether the Tribunal was correct in confirming the penalty on the estimated turnover of first ....

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....tire stock of local, inter State and import purchases of leather were stored in one place and there was no identification of what was purchased locally and imported from inter-State. It was also found that the assessee had also purchased raw skins and sold them as finished leather; there were also export sales; thus, considering the inter-mingling of taxable and non-taxable goods, the Sales Tax Appellate Tribunal agreed with the Revenue and pointed out that the blanket claim of the second sale out of local purchase of finished leather could not be allowed . Though the assessee claimed that, they were maintaining route card for each lot kept in the tannery, the Sales Tax Appellate Tribunal pointed out that in the absence of identification ma....