9911796707
TMI Blog2007 (10) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... the authorities below have rightly drawn adverse inference against the applicant. There appears to be no reason why the documents relating to the stock transfers have been withheld by the applicant which were necessary for determination of the nature of transactions. On query being made by the court whether such stock transfer to Delhi depot has been subjected to assessment under the Delhi Commercial Tax Act, no reply has been given. Revision dismissed. - - - - - Dated:- 4-10-2007 - RAJES KUMAR , J. RAJES KUMAR J. Present revision under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the Act ) is directed against the order of the Tribunal dated June 22, 2002 relating to the assessment year 1970-71 under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the applicant has not produced the entire stock transfer memos, builties and sale invoices raised from Delhi depot but some of the copies of the stock transfer memos and the sale invoices raised from Delhi depot were produced. Copies of the agreement in case of some of the purchasers also came to the notice of the assessing authority. It was found that some of the parties of Delhi had entered into an agreement with the applicant for the purchases of yarn. The assessing authority vide assessment order dated October 11, 1993 rejected the claim of stock transfer. The assessing authority observed that in the copies of the stock transfer memos, same order numbers were mentioned which were mentioned in the sale invoices raised by the Delhi dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal also held that the applicant is not able to prove that the movement of goods was to the Delhi depot and not in pursuance of prior contract of sale. Heard Sri Suyash Agrawal, learned counsel for the applicant and Sri B.K. Pandey, learned Standing Counsel. The learned counsel for the applicant submitted that section 6A of the Central Act has been introduced with effect from April 1, 1972 and, therefore, it was not applicable in the assessment year 1970-71. He submitted that since section 6A of the Central Act was not in the Act which has placed burden on the assessee to prove that the movement of goods was otherwise than in the course of inter-State sales, the burden lies upon the Revenue to prove that the movement of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and in the stock transfer memos and in the sale invoices raised from the Delhi depot the same agreement numbers were mentioned. It clearly establishes that the movement of goods from Modinagar was in pursuance of prior contract of sales and at the time of movement of goods, it was known to whom the goods were being delivered. In the absence of complete documents, the authorities below have rightly drawn adverse inference against the applicant. There appears to be no reason why the documents relating to the stock transfers have been withheld by the applicant which were necessary for determination of the nature of transactions. On query being made by the court whether such stock transfer to Delhi depot has been subjected to assessment un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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