2019 (4) TMI 1196

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2) of the Act, dated 27.03.2002, was an ex parte sanction and no opportunity was afforded by the Sanctioning Authority to reopen the assessment, as such sanction was vitiated and is liable to be quashed. (ii). Whether the reassessment order u/s 21(2) of the Act dated 30.03.2002 is sustainable, since no notice was served on the applicant prior to completion of ex-parte reassessment and the same is sustainable for want of service of notice as the assessing authority could have assume jurisdiction by service of notice only u/s 21(2) of the Act. (iii) Whether the Tribunal was right in treating the consignment sale of Butter and Desi Ghee as interstate sale specially when the burden of section 6-A of Central sales Tax Act, was discharged b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to hold that the consignment sale of Butter amounting to Rs. 24,36,078/- against From F No.392497 made to M/s M.K. Enterprises, Jaipur could not be allowed as exempted u/s 6-A of Central sales Tax Act, since Form-F was forged one as Rajashthan Party was not registered, as per Letter No.1120 dated 23.03.2001 of the Commercial Tax Officer, War-II, Jaipur. (ix) Whether on the facts and in the circumstances of the case the Tribunal was correct to hold that the consignment sale of Desi Ghee amounting to Rs. 5,77812.62/- against From-F No.125598 made to M/s Ram Bhagat Agrawal and Sons, Jaipur could not be allowed as exempted u/s 6-A of Central Sales Tax Act, since Form-F was forged one as Rajashthan Party was not registered, as per Letter No.....