9911796707
TMI Blog1998 (1) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... may have a last opportunity to produce such facts as are requisite to support its case. The company would, of course, also be entitled to lead such evidence as it thinks necessary to counter the Revenue’s case. X X X X Extracts X X X X X X X X Extracts X X X X ..... g the amended provisions defining 'business' and 'dealer' in the CST Act together with the various clauses of Memorandum and Articles of Association of the appellant-company, we find that the transactions of the company will come squarely under the terms 'business' and 'dealer' and so, they are liable to be assessed under the CST Act. The fact that the appellants are registered under the CST Act and they have collected CST on their inter-State sales is also evident from the records." From the decision of the Tribunal on remand the company moved the High Court in revision. By its brief judgment referring to an earlier judgment where the same question had been considered in some detail, the High Court held that the company was engaged in a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax, Quilon v. Midland Rubber and Produce Co. Ltd. [1970] 25 STC 57 (SC) and the appeal by the Revenue again failed. 4.. In the present case, despite the remand ordered by the High Court earlier, the Revenue failed to bring on record facts which would justify the conclusion that the company is a dealer. The Revenue was the appellant in the two cases that we have just cited. It could not have been unaware of the onus that it was required to discharge, but it failed to do so. Even so, we are persuaded to remand the matter to the Tribunal so that the Revenue may have a last opportunity to produce such facts as are requisite to support its case. The company would, of course, also be entitled to lead such evidence as it thinks necessary t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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