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TMI Blog2004 (4) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... r 30, 1991. Second Appeal No. 314 of 1990 connected with 380 of 1990 and 381 of 1990 for the assessment year 1982-83 (Central) decided on November 30, 1991. The opposite party is a dealer and deals in the manufacture and sale of C.I. Casting pipes and pipefitting. It disclosed taxable turnover at Rs. 124,52,578.63 for the assessment year 1981-82 (Central). The disclosed turnover was not accepted by the assessing authority. It also partly rejected he case of stock transfer and the plea of job-work. The Tribunal by order under revision has accepted both the pleas. Aggrieved against the order of the Tribunal present revisions have been filed. The following identical two questions of law have been framed in the memo of revision: Whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e used in the bills. Inspite of opportunity afforded to the dealer, the dealer chose not to explain the meaning of the code word. Learned counsel for the dealer before me submitted that the code word might have been used by the dealer for various reasons. It may be true, but it is for the dealer to maintain the books of account in such a fashion so that the department may be able to decipher the true nature of transactions. The Tribunal without adverting to this aspect of the matter which has been dealt with in great detail in the assessment order has accepted the claim of stock transfer in a mechanical manner. It proceeded that the case of dealer was that the goods were dispatched by the assessee for delivery to its branches and necessa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration. The next issue is with regard to the claim of job-work. This matter has been dealt with by the assessing authority on page 7 of the assessment order for the assessment year 1981-82. The assessing authority in order to verify the claim of job-work of the dealer himself visited Delhi and inquired the matter from the Executive Engineer, Delhi Development Authority, Delhi. It then transpired that a contract for supply of items mentioned in the agreement No. 33/EE/HD/111/80/81 with respect to items enumerated in the contract at the agreed rate was entered into by the dealer-opposite party. The contract money for supply is Rs. 16,14,000. The contract is dated January 16, 1981. There is another contract for supply of cast iro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out of the raw material supplied and charged only labour charges it is a case of job-work. This finding of the Tribunal is hardly satisfactory. The Tribunal being the last fact-finding court was expected to examine the facts of the case in great detail. In the order of the Tribunal there is no whisper about the terms and conditions of the two contracts entered into by the dealer-opposite party. Without considering the terms and conditions of the contract acceptance of claim of job-work cannot be sustained. It was for the dealer to prove that he carried on the work on labour charges. The assessing authority has examined the matter in great detail. In case of disagreement with the finding of the assessing authority or of the first appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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