9911796707
TMI Blog1976 (4) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Sales Tax, Ujjain on the grounds that the assessing authority had over estimated the price of hession and iron hoops which are utilised for pressing bales of cotton, Secondly, the assumption that groundnut shells had a sale value was not based upon any evidence and, therefore, the estimated sale price of Rs. 2,000 and taxation thereupon was unjustified. Thirdly, that the assessing authority had erred in not allowing the full driage in the groundnut account and the consequent addition of Rs. 26,000 on the turnover on this account was not based on actual data and was excessive and unreasonable. Lastly, that the Deputy Commissioner of Sales Tax has erred in remanding the assessment case of the appellant in regard so the implied sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... net shell (Chhilka) would fetch any price and it is also not unknown that manufacturers of oil from groundnut seeds utilise the shells as fuel in the boilers instead of utilising other kinds of fuel. The learned counsel for the appellant relied upon an order dated 22nd Jan., 1976 in appeal No. 88-V/75 of the Board of Revenue in which it was observed that the explanation furnished that the assessee utilised the shells as fuel can be rejected only in the face of some evidence of sale of shells. In the absence of any such evidence the assessing authority can have no ground for making an assumption of sale. The assessment made on account of such sale is obviously not justified in this case in the absence of any evidence and is accordingly set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lizers like superphosphate and urea are packed for sale can be utilised after they have been emptied. And if so, what sale value such bags would have. The appellant filed an affidavit to the effect that he does not sell these bags because the chemical action of the atmosphere upon fertilizers renders them useless for any other purpose. The learned counsel for the appellant cited 1975 XXXVI STC page 482 according to which a division bench of the Kerala High Court has held that manure bags do not have a substantial resale value as the bags get damaged on account of the corrosive action of the contents and that it was, therefore, not possible to draw an inference of implied sale of such bags. There is force in the argument of the learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X
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