9911796707
TMI Blog1992 (11) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year in question is 1976-77. 2.. The applicant deals in centrifugal pump, electric motors and diesel engine and their parts and accessories. The applicant submitted return. The Sales Tax Officer rejected the account books submitted by the applicant and assessed the applicant on the basis of best judgment assessment by order dated November 29, 1980. The applicant filed appeal before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the material evidence produced before them and only thereafter the assessing authorities should arrive at a conclusion and make best judgment assessment. He has placed reliance on Agarwal Plastic Industries, Modi Nagar, Ghaziabad v. Commissioner of Sales Tax 1989 UPTC 1281 and Agarwal Plastic Industries v. Commissioner of Sales Tax 1991 UPTC 1029. In these cases it has been held that in case no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chase of electric motors. They were locally purchased. The Tribunal did not grant the exemption for the reason that the applicant had supplied electric motors to the Government departments in pursuance of a contract for sale of centrifugal pumping sets. The contract was to supply pumping sets. Instead of supplying the pumping sets, it supplied electric motors separately, which with other parts c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o exemption. The applicant admittedly supplied electric motors. There is no justification for not granting the exemption to the applicant on the supply of such electric motors. 8.. In the result, the revision is allowed so far as the U.P. sales tax is concerned and the order of the Tribunal is modified to the extent that the applicant is entitled to the exemption of tax on the sale of the electr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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