1981 (5) TMI 123

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....ught determination of the following question : "Whether the applicant is liable to pay any tax even though the applicant has made the purchases on behalf of ex-U. P. principals in pursuance of purchase order received by the applicant from ex-U. P. principals and in pursuance of which the goods have moved from the State of U. P. to outside the State ?" 3. During the pendency of the application, the applicants moved an amendment application in which it was stated that they have received specific order from ex-U. P. principals. It was further stated that the applicants purchased and despatched the goods to the ex-U. P. principals in pursuance of the orders received from them and since the purchases were made in pursuances of the or....

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....t disclose any existence of sale or purchase ; what has been stated amounts to assumption of facts. Even if it is accepted that the appellant had received orders and made purchases in pursuance of that orders the specific instance under which the orders were passed, purchases were made and the goods dispatched had not been brought on record. The question still is whether the Commissioner was justified in rejecting the application on the basis that no disputed question of law under Section 35 could be decided unless the applicant was able to bring on record the facts relating to particular sale or purchase. In order to appreciate this, it is necessary to note sub-sections (1) and (2) of Section 35 which read as under : "(1) If any q....

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....' after affording opportunity of hearing to the dealer or the person, who moved the application under sub-section (1) of Sec. 35. The words 'so arises' obviously refers to word 'if any question arises' in sub-section (1) of Section 35. What is the scope of the expression 'question arises' in sub-section (1) shall, therefore, determine the jurisdiction and the power of the Commissioner to adjudicate under sub-section (2). According to the learned counsel for the appellant, the word 'arises' should be read as raised whereas according to the learned Standing Counsel, the word 'arises' means the question must arise. What should be covered by the phrase 'question arises' had been dealt with in ....