2018 (11) TMI 1358

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....see has confined his case to the following question of law: "Whether the Tribunal has erred in rejecting the claim of interstate purchase of wheat (made on commission basis) on extraneous material and application of wrong principle?" 3. The facts in brief appear to be that during the A.Y. 2004-05, the assessee made purchases of various quantities of wheat on behalf of the two ex-U.P. Principal namely E.M.M. Sons International Pvt. Ltd. and GNG Exports. It further appears to have supported its claim of having made purchases on commission basis on behalf of Ex-U.P. Principal by bringing on record the receipts of purchase under the Mandi Adhinium on Forms 6-R and the bills of sale made on Forms 9-R. 4. Referring to those documen....

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....y the ex-U.P. Principal, to the assessee as a reason to reject the claim of inter-state purchases on commission basis made by the assessee. Here, it has been submitted that in the first place, mere issuance of the Forms-H would not lead to an automatic rejection of the claim made by the assessee - of commission sale. It may have been relevant, if the assessee had failed to establish his claim otherwise since, in the facts of the present case, the assessee had led all evidence to satisfy the test laid down by the Supreme Court in the case of Commissioner of Sale Tax and others Vs. M/s. Baktawar Lal Kailash Chand Arthi and other, 1992 UPTC 971, mere issuance of Form-H could not change the nature of transaction performed by the assessee into o....

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....was not made available to the farmers/unregistered dealers. On the other hand, learned counsel for the assessee has relied on the copy of the purchase orders dated 05.04.2004 and 12.04.2004 issued by the two Ex-U.P. Principal namely E.M.M. Sons International Pvt. Ltd. and GNG Exports. While it was never required for the assessee to have made known to the unregistered dealers/farmers, details of the purchase orders held by, for the purpose of making a valid inter-state purchase of wheat on commission basis, it has remained for the Tribunal to examine whether export orders as have relied by the learned counsel for the assessee, were available on record. 8. Then, as to the point whether the details in the "Satti Bahi" is otherwise complete,....

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.... seen whether the nature of transaction performed by the parties would get altered or determined solely upon issuance of Form- H. 10. In the first place, Form-H has not been issued by the assessee but is claimed to have been issued by the ex-U.P. Principal who may exported the goods outside the country. Then, Form-H by very nature would have been issued after completion of the dispatch of goods by the assessee to the exU. P. Principal. Therefore, principally From-H cannot alter the nature of transaction performed prior to its issuance. The nature of the transaction would have to be examined and determined with respect to the documents or evidence that may arisen at the time of the transaction being performed that is the time when the ....