9911796707
TMI Blog1992 (11) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... e 9, 1989, passed by the Sales Tax Tribunal, Meerut Bench II, Meerut. The 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 assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities were bound to consider the taxable turnover on the basis of 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 Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant is that the assessee was entitled to the exemption on the purchase 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 set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter sold within the State of U.P. then the applicant is entitled to 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 applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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