2026 (5) TMI 1733

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....r dated 02.02.2023, passed by the Commercial Tax Tribunal, Bench-I, Agra in Second Appeal No. 23 of 2020 for the Assessment Year 2016-17 (Central) in which the following questions of law are involved "(i) Whether the Tribunal was correct to dismiss the Second Appeal No. 23/2020 filed by applicant, without considering the account books in the form of cash book, ledger, tax invoices (purchase sale), sale invoices, bilties, registration certificates appended with the supplementary affidavit, contrary to the direction given in CTR No. 47/2021. (ii) Whether on the facts and circumstances of the case, the Tribunal was correct in rejecting the central sale made to M/S Neelkanth Traders, Gurgaon, M/s Shreejee Enterprises, Gurgaon ....

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....12.2019, for Α.Υ. 2016-17 (Central), was without serving show cause notice for enhancement especially when the applicant charged 2% CST on sales invoices against form C as provided u/s 8(1) of CST Act." 3. Learned Senior Counsel for the revisionist submits that this is the second round of litigation. Earlier four revisions were filed, the leading of which was Sales/Trade Tax Revision No. 46 of 2021. This Court vide its judgment and order dated 4.1.2023 disposed of the said revision and remanded the matter back to the Tribunal to reconsider and decide the same afresh. A further direction was issued to the Tribunal to consider all the documents which were placed before this Court through supplementary affidavit as well as all....

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.... the Revenue as well as the appellant. While dismissing the appeals, the first appellate authority's order which was in favour of the appellant has been confirmed and the part of the order, with regard to three dealers, has been rejected. Hence, the present revision has been filed. 6. Learned Senior Counsel further submits that while making the sales to M/s Neelkanth Traders, Gurgaon, M/s Shreejee Enterprises, Gurgaon and M/s Tirupati Sales Corporation, Gurgaon, the purchasing dealers were duly registered and Form-C was issued, on the basis of which, the benefit of concession rate was charged and deposited with the Revenue. Once at the time of transaction, the purchasing dealers were registered, no adverse inference can be drawn against ....

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....e movement of goods outside the State of U.P. There must be an agreement of sale and in pursuance of the said agreement, the movement of goods outside the State of U.P. has to be proved with supporting documents, failing which, the sale shall be treated to be made within the State of U.P. and the revisionist would be liable for the levy of tax at higher rate. He further submits that in the case in hand, at no stage, the revisionist was able to show any agreement of sale which stipulated the movement of goods outside the State of U.P. Once the movement of goods is itself in doubt, the benefit cannot be given. He further submits that the tax authorities of Gurgaon have clearly intimated through its letter that three dealers, to whom the sale ....