9911796707
TMI Blog2014 (5) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... se was made from the dealer and in such event the burden had been discharged. When the assessee has not produced any material to show that the purchases have been made and the goods had suffered tax that too from the registered dealers, the reliance placed on the above judgment cannot be accepted - Inasmuch as the assessing authority as well as the first appellate authority factually found that the purchases were effected by the assessee from non-existing dealers and their registration certificates were cancelled prior to such purchases, the first appellate authority as well as the Tribunal cannot come to a different conclusion contrary to the materials to hold that the dealers had valid registration certificates on the date of purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd steel. For the assessment year 1989-90, the assessee reported Nil taxable turnover and total turnover of ₹ 57,87,441.69. Their place of business was inspected by the officers of Enforcement Wing on 26.2.90 and based on the details gathered from the assessee during spot enquiry and the verification of records in the assessment circle, it was noticed that certain purchases were made by the assessee from non-existing dealers and whose registration were cancelled prior to the purchase. The details of the non-existing dealers are Tvl.Omega Enterprises, S.M.Traders and Steel Syndicate. Similarly for the assessment year 1992-93, it was noticed that the purchases were made from non-existing dealers. Based on the inspection, notices were is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were questioned by the Revenue before the Tamil Nadu Sales Tax Appellate Tribunal. The Appellate Tribunal also confirmed the orders of the Appellate Assistant Commissioner by holding that at the time when the purchases were made by the assessee, the dealers in question were registered in the books of the assessing authority and that the assessee had produced the copy of the registration certificates of the dealers to establish that they had made the purchases from registered dealers and accordingly granted the exemption on the 50 per cent turnover as second sales. Challenging the above order, the present tax case revision petitions have been filed by the Revenue. 5. We heard the learned Special Government Pleader (Taxes) for the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urchases were effected by the assessee from non-existing dealers without any valid registration on the date of purchases and the said finding was confirmed by the first appellate authority, there is no other option left to the first appellate authority but to confirm the order of re-assessment, rather giving the benefit to the assessee on presumption. The Appellate Tribunal has committed further error in confirming the order of the first appellate authority by holding that the purchases had been made from the local dealers and that the assessee could be made entitled for 50 per cent exemption as second sales. Here again the finding of the Appellate Tribunal is contrary to the materials gathered at the time of inspection and also contrary to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 10 of the Act. 8. The learned counsel for the respondent-assessee also placed reliance upon a judgment of this Court in National Iron Traders v. State of Tamil Nadu, (1997) 106 STC 42 and contended that once the bills were produced with all particulars, it should be deemed that the assessee had discharged the burden. In our opinion, the said judgment is not applicable to the facts of the case. In that case, this Court was considering the case of purchase of goods from registered dealers as found by the first appellate authority. With that factual finding, this Court found that for the purpose of second sales, it is enough for the assessee to produce the particulars that the purchase was made from the dealer and in such event the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
