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TMI Blog2009 (12) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order of the Tribunal, dated September 3, 1991, made in Tribunal Appeal No. 1085 of 1990 for the assessment year 1985-86 by contending that the Tribunal grossly erred in its conclusion that the Revenue has not established even on a single case that the assessee has handled the goods. The finding of the Tribunal that the Revenue failed to prove that the assessee has received the goods f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal surcharge and additional tax in addition to the penalty in a sum of Rs. 1,19,217. The Appellate Assistant Commissioner on appeal at the instance of the assessee sustained the assessment and reduced the penalty and fixed it to Rs. 79,479. The assessee further filed an appeal to the Tribunal. The Tribunal allowed the appeal in its entirety and held in favour of the assessee. The correctness of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable. The documents unearthed at the time of the inspection of Tvl.V.P. Palanichamy Nadar & Co., premises, i.e., the demand draft and the order forms and letter book ipso facto cannot be regarded as one establishing the fact that the assessee has handled the goods and sold the ultimate customer by raising sale bills or invoices. The goods have never reached the assessee. The ultimate fact-fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the principal by way of demand drafts. This per se cannot be regarded a local sales/inter-State sales effected by the assessee in the absence of any other factor or any other materials supporting the case of the Revenue that the assessee has transacted the local sales or inter-State sales by himself. On the basis of the materials adduced to establish that the assessee has acted only as a commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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