9911796707
TMI Blog2008 (2) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of the Department and accordingly the second appeal filed by the Commissioner of Trade Tax was allowed. The dealer is involved in the business of purchase and sale of foodgrains and oil-seeds. According to the dealer, it was making purchases for its account and also as commission agent for principals situate outside U.P. With regard to the assessment year 1988-89, the dealer had shown purchases from local unregistered dealer of Rs. 6,07,927.15 to have been made for and on behalf of its ex-U.P. principals against the orders placed by them. The assessing authority, by order dated March 27, 1992, was not satisfied with the returns of the dealer with regard to the aforementioned transaction alleged to have been made for and on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed. The following questions of law have been raised in this revision: "(i) Whether, on the facts and in the circumstances of the case, the Tribunal is legally justified in holding that the purchases of Rs. 6,09,927.15 was made by the applicant on its own account and the movement of goods through outside the State of U.P. was in the course of inter-State sales? (ii) Whether the view of the Tribunals despatching the purchases of foodgrains for Rs. 6,09,927.15 on behalf of the ex-U.P. principals is based on relevant material and is legally justified? " Heard Sri Krishna Agarwal, learned counsel for the dealer and Sri B.K. Pandey, learned Standing Counsel for the department and also perused the material on record. Sri Krishna Agarwal, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the purchases made by the dealer for and on behalf of ex-U.P. principals to be inter-State sales. Sri Agarwal has taken the court to the finding recorded by the appellate authority. From the perusal of the judgment of the appellate authority, the following findings appear. The appellate authority was of the view that the finding recorded by the assessing officer was without any discussion of the material on record and in a cursory manner the finding had been recorded. The appellate authority further recorded that the dealer had maintained Stati Bahi in accordance with the register prescribed by the RFC. It further recorded that the dealer had maintained separate purchase register for purchases made on commission basis and another registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even the Tribunal did not consider in detail the account books and the material produced by the dealer, which are admitted by the assessing authority. From the perusal of all the orders, it appears that none of the authorities examined VIR and IXR which are issued by the secretary or staff of the mandi samiti from where the purchases are made and which record as to whether purchases are made for self or on commission basis for principals outside U.P. Further the Tribunal rejected the finding of the appellate authority without any discussion with regard to the expenditure under different heads charged by the dealer and entered in the accounts book relating to the purchases on commission basis by saying that they did not establish purchases ..... X X X X Extracts X X X X X X X X Extracts X X X X
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