9911796707
TMI Blog1989 (4) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... registered partnership firm carrying on the business of manufacture and sale of rosin and turpentines. It is registered under the U.P. Sales Tax Act (hereinafter referred to as "the Act") and the Central Sales Tax Act. The assessee disclosed its total gross turnover for the assessment year 1970-71 at Rs. 11,74,152.39, for the assessment year 1971-72 at Rs. 9,53,527.84 and for the assessment year 1972-73 at Rs. 4,02,775.19 under the Central Sales Tax Act. The Sales Tax Officer passed the assessment orders for all the three assessment years and while passing the assessment orders treated the entire consignment sales as inter-State sales except for the assessment year 1972-73. The assessee, feeling aggrieved against the assessment orders pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t sales made by the assessee were inter-State sales. To strengthen his submission he further submitted that a chart showing the disputed challans and the affidavits of ex-U.P. agents were filed before the Tribunal but the Tribunal examined only two items shown in the chart submitted by the assessee and on that basis it came to the conclusion that all the consignment sales were inter-State sales. Learned counsel for the assessee vehemently urged that a duty was cast on the Tribunal to have examined each and every transaction made by the assessee and assuming that even if two items in the chart could be termed as inter-State sales, the Tribunal could not form a general opinion about all the items without examining each of them. In support of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Assistant Commissioner was (a matter which even the Advocate-General quite fairly had to concede) that instead of looking into each transaction in order to find out whether a completed contract of sale had taken place which could be brought to tax only if the movement of vehicles from Jamshedpur had been occasioned under a covenant or incident of that contract the Assistant Commissioner based his order on mere generalities. It has been suggested that all the transactions were of similar nature and the appellant's representative had himself submitted that a specimen transaction alone need be examined. In our judgment this was a wholly wrong procedure to follow and the Assistant Commissioner, on whom the duty lay of assessing the tax in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
