9911796707
TMI Blog1997 (12) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany for two assessment years, viz., 1985-86 and 1988-89. 4.. T.C. (R) Nos. 706 and 800 of 1995 relate to Baba Palnath and Company for two assessment years, viz., 1985-86 and 1987-88. 5.. T.C. (R) Nos. 707, 708 and 709 of 1995 relate to Asoka Traders for three assessment years, viz., 1985-86, 1987-88 and 1988-89. 6.. T.C. (R) No. 966 of 1995 relates to Tirupathy Traders for the assessment year 1985-88. 7.. T.C. (R) No. 648 of 1995 relates to Lakshmi Traders for the assessment year 1988-89. 8.. T.C. (R) No. 683 of 1995 relates to Rathinlal Rameshkumar for the assessment year 1985-86. 9.. T.C. (R) No. 748 of 1995 relates to Malpani and Company for the assessment year 1988-89. 10.. T.C. (R) No. 968 of 1995 relates to Hari Naray ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid assessee-dealers preferred appeals before the Appellate Assistant Commissioner (C.T.), Erode (for short, the AAC ). 15.. The AAC set aside the revised assessment and also cancelled the penalty imposed in the case of the Lanco Packers [petitioner in T.C. (R) No. 642 of 1995] and Tirupathy Traders [petitioner in T.C. (R) No. 966 of 1995] and remanded the matter to the assessing authority with a direction for de novo enquiry. 16.. The AAC confirmed the assessment and cancelled the penalty in the cases of Sri Lakshmi Trading Company [petitioner in T.C. (R) No. 648 of 1995] and Rathinlal Ramesh Kumar [petitioner in T.C. (R) No. 683 of 1995], Rajendra and Company [petitioner in T.C. (R) No. 7101 of 1995], Baba Palnath and Compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of consignment sales as interState sales without recording a finding that the goods moved pursuant to or incidental to a contract of sale under section 3(a) of the Central Sales Tax Act, 1956 (for short, the CST Act ). The twin grounds, as above, have not at all been duly considered and the findings given therefor by the Tribunal, while restoring the revised assessments, as made by the assessing officer. 21.. Further, the Tribunal, while reversing the orders of the AAC relatable to matters covered by T.C. (R) Nos. 642 and 966 of 1995 had not stated anything as to how the orders of the AAC went wrong. No doubt true it is, the Tribunal as an appellate authority, is within its rights to take a different view on a question of fact. But, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the invalidity of C and F forms and treatment of transactions of consignment sales as inter-State sales without recording a finding that the goods moved pursuant to or incident of a contract of sale under section 3(a) of the CST Act. The non-consideration and nonrecording of findings on those twin grounds are serious lacunae, getting reflected from the common order of the Tribunal. Serious legal consequences will flow upon the publication or otherwise of the notification in an official gazette relatable to the invalidity of C and F forms. If there is publication of notification in an official gazette as respects the invalidity of C and F forms much earlier to the furnishing of C or F forms relatable to the transaction govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an opportunity to the assessee-dealers-selling dealers to prove by evidence aliunde that the consignments were effected by them to their consignment agents for local sales. If an opportunity had been provided to them in that regard, there was likelihood of adduction of evidence relatable to the movement of goods for consignment sales through their agents. Only in such an eventuality, it is legally permissible to make an adverse inference that the goods moved from the State of Tamil Nadu pursuant to or incident of a contract of sale to the ultimate buyers outside the State. Above all, no finding had been recorded by the Tribunal that the goods, in fact, had moved pursuant to or incident of a contract of sale to ultimate buyers outside the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l not because it is not right, but when it is shown to be wrong, as observed by three-Judge Bench of this Court in Dollar Co. v. Collector of Madras [1975] Supp. SCR 403; AIR 1975 SC 1670........... Paragraph 15: ............the appellate Court has to bear in mind the reasons ascribed by the trial Court. This view of ours finds support from what was stated by the Privy Council in Rani Hemant Kumari v. Maharaja Jagadhindra Nath (1906) 10 Cal WN 630, wherein, while regarding the appellate judgment of the High Court of Judicature at Fort William as careful and able , it was stated that it did not come to close quarters with the judgment which it reviews, and indeed never discusses or even alludes to the reasoning of the Subordinate Jud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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