2018 (4) TMI 1

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....out having recorded any specific findings that the applicant is a manufacturer or importer of the goods, since iron and steel is taxable at the point of manufacturer or importer. (iii) Whether learned Tribunal was justified in maintaining the rejection and enhancing the taxable turnover fixed by the first appellate authority that the entire purchases were made in the State of U.P. and all of them are tax paid purchases since the iron and steel is a declared commodity under the Act. (iv) Whether the learned Tribunal was justified in ignoring the facts of Section 14 and 15 of the Central Sales Tax Act that iron and steel are the declared commodity and can be subjected to tax only once in the State and the goods had already suffered tax at the time of its purchase and thus there is no evasion of tax as has been recorded by the first appellate authority in his order. (v) Whether the learned Tribunal was justified in ignoring the law laid down by this Hon'ble Court and passed the impugned order on the basis of extraneous consideration which has vitiated the findings recorded in the impugned order. (vi) Whether the learned Tribunal was justified in proceedings on extraneous c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ified the said transactions against the books of account. In such a situation, there is a sufficient ground to presume that regular books of account are not maintained by the trader and he is involved in the transactions of sale and purchase by evading tax. Even the verification of local purchase list, filed earlier, against the purchase invoices haven't got done by the trader. In such a situation, the purchases as declared by the registered traders cannot be accepted." (English translation by Court) 5. In the appeal preferred by Revisionist before Deputy Commissioner (Appeals) vide order dated 23.08.2002, it has held that Assessee has been seriously prejudiced and victimized by Assessing Officer and despite the fact that all the documents and relevant vouchers verifying the purchases, were available, still accounts were rejected by observing that no such documents were available but this finding of Assessing Officer is perverse. Having said so, it then proceeded on mere assumption observing that still there was some evidence showing that provincial and central tax has been evaded. Therefore, accounts have been rightly rejected. This finding of Appellate Court is clearly per....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d to have got the transactions verified at any stage against the books of accounts." 7. In view of the findings of Deputy Commissioner which were contradictory but shows that all documents verifying provincial purchase were available and still attitude of victimization and arbitrariness was adopted by Assessing Officer and it was vitiated in law, the entire assessment and consequential punishment, therefore cannot be sustained. 8. In the result, Questions no. 1 and 6 in Revision No. 49 of 2008 and Questions no. 1, 5 and 6 in Revision No. 50 of 2008 are answered in favour of Revisionist. Rest of the questions are left open, since this Court is remanding the matter to Assessing Officer and therefore may be examined by authorities concerned while passing fresh order. 9. In the result both appeals are allowed. Impugned order dated 26.12.2007 is hereby set aside. Hence, matter is remanded to Assessing Officer to pass fresh order in the light of observations made above in accordance with law. ============= Document 1 “व्यापारी ने अपने कथन के समर्à....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....•à¤¾ सत्यापन भी खरीद के बीजकों से नहीं कराया गया है। ऐसी स्थिति में पंजीकृत व्यापारियों से घोषित खरीद स्वीकार नहीं की जा सकती है।” Document 2 “दिखाई गयी प्रान्तीय खरीद रू0 79,42,618.16 एवं इससे सम्बंधित बिकी रू0 83,33,140.12 के सम्बन्ध में यह लिखते हुए कि लेà¤....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....à¤Ÿ होता है कि कर निर्धारण अधिकारी ने जानबूझकर प्रान्तीय खरीद से सम्बन्धित गलत तथ्यों का उल्लेख करते हुए प्रान्तीय करप्रदत्त माल की बिक्री पर भी कर आरोपित कर दिया है, जबकि कर आरोपित किये जाने से पूर्व इस बिन्दु पर कोई कारण बताओं à¤....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¥‡ जाने का समर्थन किया जाता है। अपीलकर्ता की केन्द्रीय बिक्री की सम्भावना से इन्कार नहीं किया जा सकता है क्योंकि भरौली जाँच चौकी पर जो माल अभिग्रहीत किया गया है, वह वस्तुतः प्रान्त बाहर जा रहा था किन्तु जाँच चौकी पर जो माल अभिग्रह....