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TMI Blog1984 (1) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Punjab General Sales Tax Act, 1948 (for short "the Punjab Act") read with section 9(2) of the Central Sales Tax Act, 1956 (for short "the Central Act"): "Whether on the facts and circumstances of the case there was evidence or material on record for the Tribunal to come to the conclusion that the applicantdealer failed to prove that he had not collected any tax during the period under dispute within the meaning of section 10 of the Central Sales Tax (Amendment) Act, 1969 (Act 28 of 1969)?" It will be beneficial to notice the facts of the two references in detail in order to appreciate the legal issues involvedMessrs. Naran Dass Raja Ram and Company (hereinafter referred to as "the assessee") is a dealer in cotton and is registere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al sales tax. The assessee filed two separate appeals against these assessment orders before the Deputy Excise and Taxation Commissioner. The assessee claims that it had produced contracts of sale and certificates from the dealers to whom the cotton had been sold certifying that the assessee had not charged any Central sales tax from them. The Deputy Excise and Taxation Commissioner dismissed the appeals. The assessee filed two separate appeals before the Tribunal under section 20 of the Punjab Act, read with section 9(2) of the Central Act. It was specifically pleaded that the authorities below committed an error by rejecting the claim of the assessee from exemption without recording findings on the evidence consisting of invoices, accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x on the inter-State sales of the cotton in 1967-68 and was not liable to pay the same; nonetheless the tax was paid under protest to escape the penal consequences and the same should be refunded. The assessee had produced before the Deputy Excise and Taxation Commissioner the contracts of sale and certificates from the buyers to the effect that no sales tax had been charged by the assessee. He placed the certificates on the file. A contention had been raised before the Tribunal that there was no evidence on the file to come to the conclusion that the assessee had collected tax on his inter-State sales. Rather, there was conclusive evidence in the form of contracts of sale, certificates of the dealers, the invoices and other documents that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1970 filed before the Assessing Authority. The conduct of the assessee for the previous year cannot be taken into account. If any authority for this proposition is needed, reference may be made to a Division Bench decision of the Andhra Pradesh High Court in Reddy & Company, Tenali v. State of Andhra Pradesh [1973] 32 STC 399. The Tribunal has not specified any document on the basis of which he has come to the conclusion that the assessee had collected the tax. He has only referred to the invoices issued by the assessee. In the order itself it is mentioned that in these invoices it is not mentioned that any sales tax had been charged. So, it is apparent that the Tribunal had no evidence before it to hold that the assessee had collected Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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