9911796707
TMI Blog2011 (4) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration is 1993-94. The assessee herein, by name, Ashoka Sweets had a business in confectionery and sugar candy. The petitioner has a sister concern, by name, Ashoka Confectionary, registered as a dealer in Kerala. The assessee had an agency agreement with the sister concern, Ashoka Confectionary, which has an office at Pollachi as well as in Kerala. The petitioner transferred the goods to the agent, Ashoka Confectionary, who moved the goods from Pollachi to Kerala in its own vehicle for effecting sales in Kerala. The case of the assessee is that the agent furnished periodical sale pattials to the assessee herein apart from the statutory form F. Based on the details in form F, sale pattials, ledger extract of the principal herein as well as the agent, the assessing authority accepted the case of the assessee that the claim fell under section 6A of the Central Sales Tax Act, entitled to exemption. Thus the assessee's claim on a total and taxable turnover of ₹ 12,01,300 was accepted and an assessment was completed by the assessing authority on November 30, 1994 granting exemption under section 6A of the Central Sales Tax Act. Subsequent thereto, the assessment was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee, thereby confirmed the assessment. The assessee went on further appeal before the Tribunal, which once again confirmed the view of the Appellate Assistant Commissioner and dismissed the appeal. Aggrieved by the same, the present revision has been filed by the assessee. The learned counsel appearing for the petitioner pointed out that barring the agent taking delivery within the State, there are hardly any materials for the Revenue to doubt the genuineness of the claim of the assessee. He further pointed out that the agent was a registered dealer in Kerala. He also had an office at Pollachi. Form XX, which contained the seal of Tamil Nadu check-post, Kerala check-post as well as the Revenue check-post, indicated that the goods had, in fact, crossed over to Kerala as that of the petitioner and that the Ashoka Confectionary was only an agent for effecting sales in Kerala. Considering the fact that form XX contained the name of the consignor and the consignee, the reference as to the consignment stock transfer to our branch , has to be read in as with reference to the consignee and not having any relevance to the petitioner-consignor. He further pointed out that when in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n form XX, the assessing authority granted the relief accepting the return and that the entire turnover was exempted under section 6A of the Central Sales Tax Act. A perusal of the reassessment order shows that there is hardly any reference to form F declaration, which was originally accepted by the officer as true and that the contents were checked with the other relevant records to find out that they are correct. The reassessment order further shows that it had not, in any manner, disturbed the acceptance of form F. Except for a mere statement that the agreement did not contain a clause on payment of commission and on transportation and that form XX merely referred to the movement as our branch , nothing had been spoken to in the order of reassessment to touch on the details contained in form F. The first appellate authority as well as the Tribunal merely accepted the case of the Revenue on the ground on which the assessment was reopened. Evidently, none of these authorities considered the relevancy of the details in form F for the purpose of reopening the assessment. As regards the jurisdiction of the assessing authority to reopen the assessment, in matters falling for consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Sales Tax Act provided for a conclusive proof except on a limited ground that even after the amendment to the said provision, unless the details are found to be writ with fraud, collusion or misrepresentation or suppression of material facts, on a mere change of opinion, the findings, by themselves, would not go for any disturbance under section 16 of the Act. Discovery of new materials, although may form a ground, it, by itself, would not be a ground for reopening of proceedings unless such discovery indicates a jurisdictional error. Applying the said decision to the facts herein, as already pointed out, the entire reassessment rested on the fact that the consignee had an office within the State, i.e., at Pollachi. It is further pointed out by the assessing authority that the consignee took delivery of the goods and the goods started moving in the vehicle belonging to the consignee. The third ground on which reopening was done was that there was a specific remark in form XX that consignment stock transfer to our branch . In the absence of any specific branch of the petitioner available in Kerala, the contention that the movement was not towards the agent's branch, henc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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