9911796707
TMI Blog1991 (3) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... of rice amounted to Rs. 10,430. During the inspection and subsequently from the records of Khadi Soap Unit, Kaveripattinam, it was noticed that the assessee had supplied iluppai oil to the extent of Rs. 1,28,000 in three instalments between September 5, 1973 and September 29, 1973. The counterfoils of the bills were not produced by the assessee before the Intelligence Wing Officers at the time of inspection. No accounts had been maintained for the production and supply of iluppai oil, groundnut oil, gingerly oil and oil-cakes. The statement of the assessee had been recorded on August 27, 1974, as is evident from the proceedings of the Deputy Commercial Tax Officer dated March 22, 1979. In the statement made by the assessee it was stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detailed discussion, concurred with the findings of fact recorded by the assessing authority with regard to the fact that the assessee was not exclusively dealing with the products of the country oil chekku. The appellate authority noticed that the assessee had entered into a contract with the Khadi Soap Unit, Kaveripattinam, on September 6, 1973, for the supply of 20,000 kgs. of iluppai oil, and as per the contract, he had supplied 3,500 kgs. on September 16, 1973, which would not have been possible even if the three country oil chekkus were put to use throughout within a short span of eleven days. The appellate authority on the basis of the materials on record and in the absence of any proof let in by the assessee, concluded that the supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, dated April 21, 1960? As already noticed, the Government order issued in supersession of earlier notifications, exempted, inter alia, with effect on and from April 1, 1960, from the tax payable under the Madras General Sales Tax Act, 1959, the sales of the products of country oil chekku by every person owning or having interest in country oil chekku single or multiple, and dealing exclusively in the products of such chekkus. In order to claim exemption under this clause of the Government order dated April 21, 1960, it is not only necessary for the assessee to establish that the sales were of the products of the country oil chekku, but also to establish that he was dealing exclusively in the products of such country oil chekku. From the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Act in view of section 10 of the Act was on the assessee and he did not discharge that burden at all. 5.. The Tribunal lightly took note of the nature of the transactions of the assessee, although the Tribunal noticed that the commodities and goods found by the assessing authority and the appellate authority in the stocks of the assessee did not admit of any doubt and that the assessee had also been dealing in paddy and rice. The Tribunal, however, took the view that the mere dealing in paddy and rice along with the products of the country oil chekku would not be enough to deny the benefit of exemption envisaged in G.O. Ms. No. 1963, Revenue, dated April 21, 1960 to the assessee. We cannot agree. That the expression "exclusively" ..... X X X X Extracts X X X X X X X X Extracts X X X X
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