9911796707
TMI Blog1984 (9) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... ard of Revenue to make a reference to answer the questions of law which according to the applicant arise out of the order of the Tribunal. 2.. The facts necessary for disposal of this application are that the assessee had effected sales of poppy seeds of the value of Rs. 1,59,802 through adatiyas (agents) M/s. N.A. Trading Company, Neemuch, holding a valid registration certificate. It is alleged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough M/s. N.A. Trading Company, Neemuch, who are also registered dealers, the assessing authority did not grant exemption and ultimately the Tribunal in its order held that as the appellant has not established that in all these transactions the N.A. Trading Company has been assessed to tax, therefore, the assessee cannot claim exemption. On these facts it is contended that the question of law th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... framed in the above manner but it is conceded by the learned counsel that these are the only questions relevant for decision. 3.. Learned Government Advocate, on the other hand, contended that the Tribunal had disposed of the matter on the ground that the assessee had not produced any material to show that the commission agent has been assessed to tax in respect of these transactions. According ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is not disputed that such a practice prevailed and that is also what appears from the decision in Commissioner of Sales Tax v. Ramswaroop Banwarilal [1981] 14 VKN 146 (MP). It is, therefore, clear that in the case in hand whether the Board should depart from the practice and call upon the assessee to prove that the agent was taxed is a question of law which deserves decision. 5.. In this view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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