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TMI Blog2015 (3) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... arried out. The assessment was done with due and adequate notice and opportunity to the applicant and his wife. If the sale was within the State of Maharashtra, then, the Assessee firm was liable to pay tax within it because it procured or obtained the goods from outside Maharashtra. The Tribunal concluded that the same is not from principal to principal basis but between the principal to agent and in terms of section 16 of the Act. We do not find as to how such conclusions of the Tribunal could have given rise to any question of law for being answered by this Court. There was no denial of opportunity as contended, inasmuch as full opportunity was given to attend the proceedings at the first appellate stage and even at the second appellate stage. The Assessee was aware of the assessment proceedings, as notices in that regard were duly served and received. The Assessee forwarded documents and if he was in a position to do so and regularly, then, that would indicate that he was aware of what is required to be placed to substantiate and prove his version. Therefore it cannot be said to be a question of law. Every single question is a question of fact and when factual matters are be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs were carried out against the firm and company by the Enforcement Branch of the Sales Tax Department of Maharashtra at Mumbai. On 24th December, 1996, at the instance of the authorities in Mumbai, search and seizure proceedings were initiated and carried out by the authorities in the State of Gujarat at the head office of the company and firm at Bhavnagar, as a result of which, 18 computer discs containing the accounts of both, company and firm, were impounded by Gujarat authorities and this was pertaining to the Bombay transactions for the assessment years 1990-91, 1991-92 And 1992-93. The case was transferred to the Sales Tax Officer of Enforcement Branch, Mumbai and later on he served notices of assessment and re-assessment for this period on 17th January, 1997. The date was fixed as 3rd February, 1997. It is the case of the Applicant that he could not attend the proceedings due to sickness and thereafter, the matter was decided. In the meanwhile, he had forwarded an affidavit and submitted some documents, but neither was he given an opportunity to contest the proceedings nor was he allowed to produce the relevant and necessary documents. 7) In these circumstances, aggrieve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upporting the stand of the Applicant is thus the foundation of the arguments, orally and in writing, canvased before us. 13) In that regard, we have carefully perused all the orders passed by the authorities and copies of which have been annexed to the paper book. In the Reference Applications, the Tribunal noted that it is the same aspect of the decided issues and which have been raised before us. In that regard, we have carefully perused the Reference Applications and the contents thereof, which are identical to the stand taken before us. In fact, the present Applications and the written arguments are nothing but a reiteration of the same stand which was adopted before the Tribunal. In the Tribunal's order and which is passed on the Second Appeals, it has specifically concluded that the issues were, whether the Assessee firm establishes that the transactions in question are re-sale and not a sale in Maharashtra, liable to be taxed, whether the Assessee firm establishes that the transaction in question is inter-State in nature and whether such a plea can be raised at a belated stage before the Tribunal without in any manner indicating as to what prevented the Assessee from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. In that regard, the Tribunal referred to the relevant legal provision and tax liability. The Tribunal also concluded that the Assessee firm was aware of the fact that the re-assessment was carried out. The assessment was done with due and adequate notice and opportunity to the applicant and his wife. If the sale was within the State of Maharashtra, then, the Assessee firm was liable to pay tax within it because it procured or obtained the goods from outside Maharashtra. The Tribunal concluded that the same is not from principal to principal basis but between the principal to agent and in terms of section 16 of the Act. We do not find as to how such conclusions of the Tribunal could have given rise to any question of law for being answered by this Court. 17) Even in the Reference Applications, on which the impugned orders have been passed, the Tribunal's attention was invited to these very facts. The Tribunal framed five questions or issues at page 4 of its order on the Reference Applications. The Tribunal concluded that the Appeals of the Assessee have been dismissed on merits and the concurrent findings do not lead to or giving rise to any question of law. The transacti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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