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TMI Blog2009 (12) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the first appellate authority. Form F declaration to be accepted. Appeal allowed - Writ Petition No. 14027 of 1999 - - - Dated:- 3-12-2009 - RAVIRAJA PANDIAN K. AND SUNDRESH M.M. , JJ. ORDER:- The order of the court was made by M.M. SUNDRESH J. The assessee has filed the writ petition challenging the order of the Joint Commissioner passed in Ref. No.2/125123/94 in SMR 97-96 dated May 5, 1998 for the assessment year 1991-92. The brief facts of the case are as follows: The assessee is a dealer in coriander seeds. For the assessment year 1991-92, the assessee claimed exemption for a sum of Rs. 35,77,232.77 on account of the consignment sale effected through its agent. The said claim was rejected by the assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holding that the goods have been sent by the assessee to the agent in Kerala. It was further held by the appellate authority that there were number of transactions between the assessee and the agents and in fact the unsold goods have been sent back by the agents to the assessee. The purchases have been effected by the Kerala State Transport Corporation from the agents and not from the assessee. The bills have been raised by the agents in Kerala in favour of the Kerala State Transport Corporation. Moreover, the assessee has produced pattials and form Fs sent by the agents before the assessing officer which prove that the transactions have been between the agents and Kerala State Transport Corporation. The goods have been sent by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. There is nothing on record to show that the particulars given in form F declaration are not true and genuine. Further, that was also not the reason stated by the assessing officer for disallowing the exemption sought for by the assessee. The mere fact that the agents participated in the tender proceedings of the Kerala State Transport Corporation by itself cannot be a ground to assume that there were direct sale between the assessee and the Kerala State Transport Corporation. In the case on hand, the assessee has produced all the relevant documents sought for by the authorities. Therefore, the finding given by the Joint Commissioner that there was an implied agreement between the assessee and the ultimate purchaser, which is the Ke ..... X X X X Extracts X X X X X X X X Extracts X X X X
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