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TMI Blog2008 (3) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... .P. purchaser and in the purchase bahi and after making the purchases, the goods were despatched to the ex-U.P. principal outside the State of U.P.? Held that:- The dealer by means of the documents has established that the local purchases made and the despatches were inseparable as the quantity despatched, the time taken in the despatch and further only commission was charged clearly showed that they were made for and on behalf of ex-U.P. principals.Thus, there does arise question of law warranting interference in revisional jurisdiction. Revision is accordingly allowed. The impugned orders are set aside and demand of tax raised for the transaction amounting to ₹ 1,56,935.89 treating them to be local purchases on its own account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn account and has, therefore, raised the demand for tax on the purchases vide assessment order dated November 17, 1988. The dealer filed an appeal which was dismissed by the Assistant Commissioner (Judicial) by order dated October 11, 1999. The second appeal filed by the dealer has also been dismissed by the Tribunal vide judgment and order dated February 3, 1995. Aggrieved by the same present revision has been filed. The following questions of law have been raised by the dealer: (i) Whether, on the facts and in the circumstance of the case, the Tribunal is legally justified in confirming the levy of tax on the purchases of raab galawat and raab salawat at Rs. 1,56,935.89 made on behalf of the ex-U.P. principals? (ii) Whether the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principals had come in person. These purchases made had been despatched on the same day for which records were maintained and produced before the assessing authority. It is further submitted that none of the authorities has recorded any finding that the transaction of local purchases and their despatch to the ex-U.P. principals were separable and distinct transactions. In support he has relied upon the following two decisions: (1) Agarwal Trading Company, Dhankaur, Bulandshahar v. Commissioner of Trade Tax, U.P. [2008] 11 VST 201 (All); [2004] 40 STR 672. (2) Commissioner of Sales Tax v. Bakhtawar Lal Kailash Chand Arhti [1992] 87 STC 196 (SC); [1992] UPTC 971. On the other hand, it has been submitted by the learned Standing Counsel t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n issue that oral orders by ex-U.P. principals received on telephone or in case where the representative of ex-U.P. principals had personally come and requested the dealer to make such purchases for them could be accepted as prior purchase orders. The submission of the learned Standing Counsel is that even if such oral orders on telephone or through representative had been received the dealer ought to have maintained a record of the same and should have produced such record where he had noted such orders. Learned Standing Counsel does not dispute the issue that it was not essential that written orders should have been available with the dealer prior to the making of the local purchases. In this regard it would be relevant to mention that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the following decisions relied upon by the dealer: (1) Agarwal Trading Company, Dhankaur, Bulandshahar v. Commissioner of Trade Tax, U.P. [2008] 11 VST 201 (All); [2004] 40 STR 672. (2) Commissioner of Sales Tax v. Bakhtawar Lal Kailash Chand Arhti [1992] 87 STC 196 (SC); [1992] UPTC 971. The dealer by means of the documents has established that the local purchases made and the despatches were inseparable as the quantity despatched, the time taken in the despatch and further only commission was charged clearly showed that they were made for and on behalf of ex-U.P. principals. Thus, there does arise question of law warranting interference in revisional jurisdiction. Revision is accordingly allowed. The impugned orders are s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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