9911796707
TMI Blog2008 (6) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... , it would show that the sale as a matter of fact, had taken place. It may be noticed that a categorical finding was recorded by the first appellate authority which has not been met by the Tribunal that the dealeropposite party has not produced any evidence or the account books to substantiate its plea of rejection of goods by the purchasing dealer. The Tribunal was duty bound before reversing the order of the first appellate authority to have met the reasonings given by the first appellate authority. Without adverting to the reasonings furnished by the first appellate authority, the Tribunal has erred in law in allowing the appeal by making observation in one sentence that the goods were not in deliverable state. The order of the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Rs. 17,11,164. The said order dated March 15, 1987 was confirmed by the first appellate authority in Appeal No. T-239 of 1989 by the order dated April 12, 1990. The Tribunal, however, in the second appeal filed at the instance of the dealer-opposite party, has partly accepted the claim of the dealer-opposite party with respect to the turnover of Rs. 9,74,000, the sales made to M/s. Physical Research Laboratory, Navrangpura, Ahmedabad. It was very much influenced by the fact that in the income-tax assessment, the Commissioner of Income-tax (Appeals) has found in his order dated April 15, 1998 that there was no such sale to M/s. Physical Research Laboratory, Navrangpura, Ahmedabad, without recording any finding on its own. The conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noted above, the order of the Tribunal is based on some observations made by the Commissioner, Income-tax (Appeals) in connection with the income-tax matters of the dealer-opposite party. The stray observation even if made by the Commissioner, Income-tax (Appeals) is hardly relevant for sales tax purposes. Whether the sale has taken place or not has to be decided in the light of the sale as contained in Central Sales Tax Act read with section 21 of the Sale of Goods Act. The very fact that 95 per cent of the sale consideration was received by the dealer-opposite party which according to it was returned subsequently and the fact that the goods were dispatched from the State of U.P. to the State of Gujarat is sufficient to show that the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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