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TMI Blog2010 (3) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered office at Gujarat. The assessee is engaged in the manufacturing and marketing of cement under the style of "Rajashree Cement". The assessee also has its place of business for stocking and selling cement at Pondicherry. During the year 1996-97, the assessee transferred cement valued at Rs. 46,57,600 for sales to Pondicherry, which was handled by the clearing and forwarding agents of the assessee at Pondicherry. Hence the assessee, on the ground that the goods moved to Pondicherry where sold at Pondicherry, submitted the returns claiming exemption of sales tax by reason of stock transfer. The said claim was rejected by the assessing officer, namely, the Commercial Tax Officer, Mylapore Assessment Circle on the ground that the transf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat every transfer should be dealt with independently. When the assessee had filed form F declarations and had discharged its initial burden, levy of sales tax for the entire quantity of 2,242 metric tonnes is totally unsustainable as, even according to the respondents, only 276 metric tonnes of cement were sought to be transferred on the date of inspection conducted on October 27, 1997. For the rest of the quantity, there is neither any material nor individual consideration in the impugned orders. Hence the impugned orders are liable to be set aside. On the other hand, Mr. Haja Naziruddin, learned Special Government Pleader (Taxes), for the respondents would submit that all the authorities have concurrently found on facts that the transac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etters without date have also been relied upon by the authorities. In view of the same, the assessing officer found that the movement of goods to Pondicherry was not occasioned by way of stock transfer and it was only an incident of contract of sale with Pondicherry dealers and consequently it is an inter-State sale. The assessing officer has also relied on the orders placed by Petrogel India Private Limited, Chennai, enclosing the cheque for certain sum towards the supply of cement to their factory at Pondicherry. This is one of the instances for which the records were scrutinised and were relied upon by the assessing officer. This finding, based on the above records, has been confirmed by both the Appellate Assistant Commissioner as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if the movement of vehicles from Jamshedpur had been occasioned under a covenant or incident of that contract the Assistant Commissioner based his order on mere generalities. It has been suggested that all the transactions were of similar nature and the appellant's representative had himself submitted that a specimen transaction alone need be examined. In our judgment this was a wholly wrong procedure to follow and the Assistant Commissioner, on whom the duty lay of assessing the tax in accordance with law, was bound to examine each individual transaction and then decide whether it constituted an inter-State sale exigible to tax under the provisions of the Act." A reading of the impugned orders does not indicate the consideration of an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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