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TMI Blog2015 (9) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... in reversal of the conclusions of the Appellate Commissioner and the Income Tax Appellate Tribunal. The assessment years in question are 1982-83, 1984-85 and 1985-86 respectively. The issue before the High Court was with regard to the entitlement of the appellant-assessee to the benefit of the deduction of the amount of liability to payment of sales tax on the excise duty component of the goods purchased by the assessee from the manufacturer-seller- M/S. Mc Dowell & Co. Ltd. 2. The facts noticed are those arising in the appeal for the assessment year 1982-1983 though the same would suffice for the other appeals also. There is no dispute that in terms of the Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the buyer as part of turnover of the seller and demanding sales tax and other charges on the excise duty, the buyer hereby agreed with the seller to reimburse the sales tax and other charges payable by the seller to the Government of Andhra Pradesh on sufficient proof being furnished by the seller to the buyer in this regard". 4. The aforesaid view of the Appellate Commissioner was affirmed by the Tribunal in an appeal filed by the Revenue. Aggrieved, a reference was sought and obtained by the Revenue which having been answered in the manner indicated above, the assessee is before us in the present appeals. 5. The order of the High Court dated 5th April, 2005 would go to sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ees Vs. Commissioner of Income Tax, Karnataka were also placed before us in support of the contention advanced, namely, that in the absence of a specific question framed, it was not open for the High Court to go into the issue of authenticity of the Agreement dated 18.12.1981. Alternatively, it has been submitted by Shri Parasaran that even dehors the agreement, sales tax on excise duty being a part of the sale price, the liability of such tax has to be borne by the assessee. Therefore, the view taken by the High Court would justify interference. 7. Mr. Rupesh Kumar, learned counsel appearing on behalf of the Revenue has strenuously urged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had exceeded its jurisdiction in recording a finding with regard to the authenticity of the Agreement dated 18.12.1991. If the Agreement dated 18.12.1991 is to be treated as a part of the record of the assessment proceedings, undoubtedly, a liability had been cast upon the assessee insofar as the sales tax payable on the excise duty component is concerned. It is not in dispute that the mercantile system of accounting was in vogue in the assessee company. In the revised return filed by the assessee deduction of the amounts claimed by M/S. Mc Dowell & Co. Ltd. on sales tax was reflected. That the original return filed by the assessee did not reflect the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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