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TMI Blog2014 (9) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... it has recorded its satisfaction in this regard. The aforesaid satisfaction shown by Tribunal is not shown perverse or contrary to material on record. This is a finding of fact. I am not inclined to interfere with the same unless the same is shown perverse or contrary to material on record. That being so, the Tribunal has rightly found that all the entries are recorded and there was no intention to evade tax. In absence of anything to assail the above findings, it cannot be said that the order of Tribunal is not in accordance with law - Decided against Revenue. - Sales/Trade Tax Revision No. - 262 of 2014 - - - Dated:- 11-7-2014 - Hon'ble Sudhir Agarwal,JJ. For the Applicant : S. C. For the Respondent : Rahul Agarwal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g order with M/s New City of Bombay Manufacturing Mills Ltd. to make supply of requisite items and in furtherance thereof M/s New City Bombay Manufacturing Mills Ltd. gave job work order to M/s Liner Design Pvt. Ltd., Mumbai. 6. M/s Liner Design Pvt. Ltd also received certain further job orders from NTC and in its turn it entered into a job contract with M/s Tewari Exports at Kanpur, respondent no. 1 to manufacture clothing items and supply directly to NCC, Directorate, West Bengal. 7. In discharge of its contract M/s Tewari Export claimed to have purchased clothing items from M/s Aditi International, Kanpur and after manufacturing clothing items on job work basis, as required, the same was sought to be supplied at NCC Directorate, We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Tribunal has directed to release goods without any security observing that there was nothing to show an intention to evade tax since all the transactions were recorded. 10. The question as to what issues can be looked into at the time of revision is no more res integra having answered by a Division Bench of this Court in Ganesh Brick Supply Co. Saharanpur Vs. Commissioner of Sales Tax, U.P., Lucknow, 2007 NTN (35) 20 by relying on a Constitution Bench judgment in Commissioner of Income Tax, Bombay Vs. Scindia Steam Navigation Co. Ltd. AIR 1961 SC 1633 and the same having been crystallized in para 11 of the judgment, I may reproduce the same as under: 1. When a question is raised before the Tribunal and is dealt with by it, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13. These are the only questions which were raised before Tribunal and have been answered. Rest of the issues can be looked into at regular proceedings and not at this stage. Therefore, I find no reason to look into any other aspects of the matter. I confine myself to consider, whether seizure of goods and demand of security for release of goods is justified or not and the order of Tribunal is justified or not. 14. In this regard, the Tribunal has recorded a finding of fact that all the entries regarding agreements, job work, etc. have been entered in various records and after perusal thereof it has recorded its satisfaction in this regard. The aforesaid satisfaction shown by Tribunal is not shown perverse or contrary to material on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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