9911796707
TMI Blog2000 (11) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... he State. Consequently the levy of interest and penalty was also set aside on the amount of tax determined on the aforesaid two sums. 3.. During the course of survey conducted at the business premises of assessee-respondent on December 16, 1994 some loose papers were found at the business premises which included annexures 1, 2 and 3 filed along with this revision petition. Annexure 1 was a letter from Narayan Industries on February 1, 1994 sending a draft of Rs. 2,70,000 and requesting the assessee for sending cotton seed oil through tanker. In connection with this letter another letter annexure 2 was also found from Jagdish Company, Sriganganagar writing to the respondent-assessee that M/s. Narayan Industries is sending a demand draft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstance of assessee from the State of Rajasthan to another State was otherwise than in pursuance of agreement to sale and was of the opinion that the assessee has camouflaged the transactions through requisite documents to appear as sale outside the State. Accordingly it levied tax on the aforesaid two items and consequently levied penalty for concealment of the said turnover. 5.. The Deputy Commissioner (Appeals) on appeal was of the opinion that aforesaid letters could not be said to be evidence of prior agreement before movement of goods between the buyers and the sellers and until the assessing officer proves on record that there existed any prior agreement of sale between the parties, in pursuance of which the movement of goods have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the assessing authority, within the prescribed time or within such further time as that authority may, for sufficient cause, permit, a declaration, duly filled and signed by the principal officer of the other place of business or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of despatch of such goods. (2) If the assessing authority is satisfied after making such inquiry as he may deem necessary that the particulars contained in the declaration furnished by a dealer under sub-section (1) are true, he may, at the time of, or at any time before, the assessment of the tax payable by the dealer under this Act, make an or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.. As a result of aforesaid wrong view of law on the question of burden of proof both the appellate authorities have not cared to examine the evidence. Therefore finding to that effect cannot be sustained. In that regard Mr. Dinesh Mehta, learned counsel for the respondent-assessee, stated that there has been documents showing that accounts of such sales outside the State has been furnished by the respective commission agent. He has also drawn my attention to the contention raised before the assessing authority that goods despatched to the respective parties aforesaid forms part of the dealer's closing stock and has been accounted for only on receiving account from the two agents respectively. However no material was shown presently to s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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