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TMI Blog2011 (4) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... th the said account or forms C or F, it was not open to them to deny relief to which the assessee was entitled to. In the facts of the case, rule 131 has no application and that is precisely what the Appellate Tribunal has held. The said finding is based on the material on record and is in accordance with law and as such we do not find any infirmity, which calls for any interference. Therefore, the appeal is rejected as no substantial question of law arises, which deserves admission. - STRP No. 87 of 2009 (TAX) - - - Dated:- 5-4-2011 - KUMAR N. AND RAVI MALIMATH JJ. T.K. Veda Murthy, Government Advocate, for the petitioner K.P. Kumar, Senior Counsel for M/s. King Partridge for the respondent ORDER The Revenue has pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in order to verify the correctness of the sale declared and therefore, a pre-assessment notice dated May 17, 2007 was issued. In compliance with the said notice, the assessee furnished the copy of the balance sheet and trading account. On verification of the same, the assessing authority noticed the consumption of S.F. seeds in the manufacture of S.F. oil and cake and declared that the sales appear to be correct. Further, the amount of ₹ 1,79,480 shown as carried forward for the succeeding month is not correct as the net tax carried forward for the month of January 2006 is at ₹ 1,66,765. The assessee also furnished declarations in form C in respect of inter-State sales of S.F. oil to the extent of ₹ 6,98,100 and the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... la prescribed under rule 131 on the assumption that S.F. seeds locally purchased have also been consumed in the manufacture of S.F. oil sent/dispatched on stock transfer basis to the other State. There is no evidence to substantiate the said reasoning. Therefore, in the absence of any material to dispute the claim of the assessee that whatever seeds which was purchased in the inter-State sales has been used in the preparation of oil and then dispatched to the other State by consignment sale, remains unrebutted. In those circumstances, the authorities were not justified in granting partial rebating. It is against this order, the present appeal is filed. Heard the learned counsel for the parties. The material on record discloses that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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