9911796707
TMI Blog1980 (8) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... r dealers within the State. The assessee therefore claimed that he was not the last purchaser in respect of these commodities and as tax was leviable only at the point of last purchase on these commodities, he was entitled to the exemption on the turnover relating to them. In support of his contention he produced a list of dealers to whom the copra and watery coconuts were sold. This list contained the bill number, the date of the sale, the amount for which it was sold, and the name and address of the purchaser. The assessee also produced daybook, ledgers, sales and purchase invoices before the Commercial Tax Officer, Proddatur, as is clear from column No. 7 relating to the documents produced in support of the return mentioned at the commen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o evidence was adduced to establish that the goods had suffered tax in their hands and hence the assessee would be the last purchaser. The Tribunal stated: "No enquiry or verification was made by the assessing authority to establish the authenticity of the claim put forth by the appellant before granting exemption. The fact that the appellant had sold the goods to such dealers must be established beyond reasonable doubt before the claim can be entertained. The records do not shed any light on these aspects of the matter. In the circumstances, no definite opinion can be expressed on the basis of the material on record. The ends of justice demand that the matter should be examined de novo in all its aspects by the assessing authority before a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. He merely proceeded on the footing that as the sales were not made to registered dealers and there was no evidence to show that the goods suffered tax, the assessee must be deemed to be the last purchaser. As, the Deputy Commissioner was wrong in this view and as the Deputy Commissioner did not find that the sales were not true or genuine, there was no occasion for the Appellate Tribunal to remand the matter for further enquiry as to whether the sales were in fact effected to other dealers as contended by the assessee. For these reasons, we are of the view that the Tribunal should have allowed the appeal and was wrong in remanding the case for further enquiry. Hence T.R.C. No. 58 of 1977 is allowed and the order of the Deputy Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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