9911796707
TMI Blog2010 (4) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... lable to do the beverage in Rajasthan itself, which is sent by sisters concern as stock transfer. In view of the above, the imposition made to the extent of a turnover of ₹ 6 lacs is bad and not justified. The order of the Tribunal to this extent is set aside. - Sales/Trade Tax Revision Nos. 519-521 of 2002 - - - Dated:- 22-4-2010 - BHARATI SAPRU, J. BBHARATI SAPRU J. As the controversy involved in these three revisions is identical, the same is being decided by a common judgment treating the Trade Tax Revision No. 519 of 2002 as leading case at the stage of admission itself. These are assessee's revisions for the assessment year 1993-94 (Central), 1992-93 (Central), 1994-95 (Central) against an order of the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade with regard to these parchas, which shows that a certain party by the name of Jai Sales situate in Rajasthan had placed the orders of worth Rs. 35,000 and the letters have been received by one V.P. Gulati, who is manager in common to both Rajasthan Beverages and to M/s. Arctic Drinks. The learned counsel for the assessee has argued that in fact the assessee had no place of business, which was engaged in selling or purchasing in Agra. He has referred to the findings of the Tribunal, which are recorded in paragraph 10 of the Tribunal's order, which is quoted hereunder: We find that the documents seized on survey dated 15th July, 1994 do not conclusively go to establish that the sales shown by the appellant through its depot at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asthan. The parchas are confined to the payment of Rs. 35,000 and its receipts and acknowledgment. The Tribunal has itself recorded two things firstly in paragraph 10 that the material apprehended did not conclusively proof that the assessee had made any inter-State sales from Agra and the second thing recorded by the Tribunal is that the inter-State sales and stock transfers of the two sisters concern have been accepted by the Department. Considering the fact that the Tribunal has also not recorded any finding that the assessee had any storage space or store or any manufacturing unit in Agra from where it could have sent the beverages from Agra in U.P. to Rajasthan. The conclusion drawn that the assessee had made inter-State sales from ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
