9911796707
TMI Blog1991 (7) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... Gujarat Sales Tax Act, 1969, as well as under the Central Sales Tax Act, 1956. It carries on business of manufacturing of aluminium utensils, circles and certain other articles. It sells these articles for the purpose of its business. It also purchases aluminium scrap from different sources. A surprise visit was made by the officers of the Sales Tax Department on August 11, 1975, at the business p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant-dealer accordingly for the samvat year 2031. He also ordered to impose penalty under the provisions of sections 45(2)(c), 45(6) and 46(2) of the Gujarat Act. This order was passed in respect of the assessment under the Gujarat Act as well as under the Central Act. 2.. The applicant-dealer preferred two appeals before the Assistant Commissioner of Sales Tax, who allowed the appeals p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 questions to this Court. However, after hearing the parties, the Tribunal held that the following two questions were required to be referred to this Court its opinion: "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that certain transactions were transactions of inter-State sales, as the department had not conclusively proved that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... books of account and other records of one M/s. Matangi Transport Company. It may be noted that certain material was also collected pursuant to the search made by the officers of the sales tax department at the business premises of M/s. Matangi Transport Company on the same day. Simply because the account books and other materials belonged to a third party, it does not cease to be relevant for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een able to point out as to how this question can be said to be a question of law. 5.. So far as the second question is concerned, once it is held that the first question is a question of fact and no question of law is involved, the second question also is not required to be answered. 6.. In view of the aforesaid discussion, our answer to the first question is that it is a question of fact and n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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