TaxTMI 
TaxTMI 
2017 (1) TMI 271
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.... is a manufacturer of "Ban" (a vegetative fibre) which is used in making bunk (charpai), and on 11.11.2008, through challan nos.832, 833 and 835, certain goods were being transported in the vehicle of M/s. Delhi Rajasthan Transport Company Ltd., which was intercepted near the Ajmer office of the assessee, where it was found that instead of "Ban", as shown in challan and builty produced, the transported goods were "Yarn Ropes" (soot ki rassiyan) which were being transported from the business premises of the assessee to Alwar and Khairthal, and as per the challan the goods were shown as VAT free, whereas as per the Assessing Officer, "Yarn Ropes" is taxable @ 4%. Thereafter a survey was conducted at the business premises of the assessee on 12....
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....nue contended that the State Government taking into consideration that this type of trade, particularly for people at large, needs to be encouraged, therefore, had clearly stated in various Notifications that upto a particular thickness, "Yarn Ropes" would be exempt from taxation. However, the assessee in the garb of the exemption of a particular thickness, with the intention of evasion of tax, is claiming entire production as exempt, which was not justified and both, the AO as well as DC(A) had correctly held. Learned counsel also contended that the AO gave a show cause and no material was placed on record by the assessee and, therefore, the Tax Board ought not to have considered the material without bringing to the notice of the material ....
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.... vide its certificate dt 24.12.2008, has held in favour of the assessee by giving a detailed process of its product. Learned counsel also relied on a certificate issued by Weavers' Service Centre, Ministry of Textiles, Office of the Development Commissioner for Handlooms, Govt. of India, dt 22.5.2009, who has specifically certified that the respondent assessee is manufacturing "Cotton Ban" which is used in making bunk (charpai). Learned counsel also placed reliance on certification of Zila Udyog Kendra, Ajmer, dt 30.12.2008 and other certificates, and contended that in the light of certificates of Government bodies, the claim of assessee is just and proper and was not required to be interfered with. 7. Learned counsel for the revenue....
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....cates do find place in the order of Tax Board only. The Tax Board had certainly the authority to entertain such certificates, but it being a final fact finding authority, it would have been more appropriate, if the additional evidence was being taken into consideration then the Tax Board should have sought comments from the AO, rather than analysing the certificates on their own. The Tax Board, taking into consideration the said certificates, has placed heavy reliance on the said certificates. Even the learned counsel for the assessee has provided the certificates during the course of final hearing before this court, and not filed in advance nor had given a copy to the counsel for the Revenue. 10. In my view, though the assessment years ....