9911796707
TMI Blog2013 (8) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... T.P.C., he had supplied 65 mm machine crushed stone blasts after purchasing the same from Vidut Kumar Singh. Admittedly, Vidut Kumar Singh did not have any machine available with him for crushing. Therefore, the Assessing Authority as well as the First Appellate Authority were justified in recording the finding that the assessee had failed to establish purchase of machine crushed stone blasts of 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority as well as the Joint Commissioner (Appeal) Vth, Trade Tax, Sonbhadra under their orders dated 26.02.2003 and dated 29.11.2003 had specifically held that the assessee had made supply of 65 mm machine crushed stone blasts to N.T.P.C., Rehand Nagar as is reflected from his books of Account. The assessee had shown purchases of 65 mm machine crushed stone blasts from one Sri Vidut Kumar Singh, Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplied the stone blasts to Rehand under a contract, it has to be presumed that he has in fact supplied hand-crushed boulders of 64 mm purchase from a registered dealer, on which tax had been paid. It has, therefore, been held that the assessee is not responsible for payment of tax on the stone-blasts, which had been supplied to N.T.P.C. It has been recorded that there was no material with the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the finding that the assessee had failed to establish purchase of machine crushed stone blasts of 65 mm, which he had admittedly supplied to N.T.P.C. from a registered dealer, hence he was liable to pay tax on the value of goods supplied. The Tribunal has misdirected himself in drawing adverse prsumption contrary to the case of the assessee himself, which was neither established, nor pleaded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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