TaxTMI 
TaxTMI 
2024 (9) TMI 1977
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.... dated 29.05.2003 made in C.T.A.No.157 of 1998 relating to the period 1995-96 (in short 'period in question'). 2. The petitioner is a dealer under the provisions of the Tamil General Sales Tax Act, 1959 (in short 'TNGST Act'). It had effected sales on monoblock pumps for the period in question. Exemption was claimed under the provisions of the Central Sales Tax Act, 1956 (in short 'CST Act') as branch transfer. 3. The issue was taken up by the assessing authority and pre-assessment notices were issued. We are concerned with the proposal for rejection of the claim of branch transfer on the ground that the petitioner had engaged in interstate sales of goods that were camouflaged as branch/stock transfer to its br....
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...., being the date of inspection. 7. We have posed a specific query to the learned Government Advocate as to whether the records reveal that there was any examination of the transactions for the period post 19.09.1995 and he would fairly submit that there was no notice/proposal/letter from the assessing authority specifically calling for records from the assessee in relation to the period post 19.09.1995. 8. Thus, we are faced with a position where while the exemption claimed has been disallowed for the entirety of the turnover of the assessee for the period in question, the material on the basis of which that disallowance has been effected is restricted upto 19.09.1995 alone. 9. As against the disallowance made under order dated 16.....
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....r relating to Bangalore have attained finality and have not been carried in further appeal. There is no contest by the revenue on this position before us. 13. The respondent/assessee filed an appeal before the Tribunal as against that portion of the order that was adverse to it. Before the Tribunal, the assessee's appeals were numbered as CTA No.192 of 1999, relating to the period 1992-93, CTA No.191 of 1999, relating to the period 1993-94 and CTA No.157 of 1998 for the period 1995-96, the last of which is relevant to the present matter. 14. The specific ground raised by the assessee in that appeal related to the disallowance of stock transfer to an extent of Rs.1.90 crores. The revenue filed an enhancement petition in CTA No.31 o....
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.... principal, as the case may be, and not by reason of sale, the burden of proving that the movement of those goods was so occasioned shall be on that dealer and for that purpose he may furnish to a dealer a declaration (in Form F) duly filled and signed by the principal officer of the other place of business or his agent or principal containing the prescribed particulars in the prescribed form obtained from the prescribed authority along with evidence of dispatch of such goods. 18. Till 2002, the assessee was in a position to obtain the benefit under Section 6A either by way of filing of Form F or by any other mode available to it. Vide Finance Act 2002, with effect from 11.05.2002, Section 6A(1) stood inserted and provided that the filin....
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....ssessment cannot be made on the presumptions and assumptions, but has to be based on tangible material. 22. We find that the Tribunal has come to the right conclusion in examining the attempts of the Appellate Assistant Commissioner to bifurcate the transactions pre and post 19.09.1995 and has rendered a factual finding to the effect that the documents found in the inspection and noticed by the lower authorities, would lead to the conclusion that the disallowance must be restricted to a sum of Rs.81,73,208/. 23. Even before us, the revenue is not in a position to provide any materials in support of any addition over and above the sum of Rs.81,73,208/-. The findings of the Tribunal are to the effect that any addition over and above Rs.....