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TMI Blog2016 (10) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of 2011 as the leading case. This is an assessee's revision for the assessment years 2000-2001 against an order passed by the Tribunal on 15.01.2011 by which the Tribunal has denied the benefit of the provisions of Section 3 F (2) (b) (i) of the U.P. Trade Tax Act to the assessee and has not allowed deductions to it for sales made by it as central sales under Section 3, 4 & 5 of the Central Sales Tax Act in respect of the goods, which were purchased at Nagpur and central sales tax was duly paid for those goods for their movement from Nagpur to Saharanpur under a contract made between the revisionist and M/s IVO Power Engineering by the Power Grid Corporation of India Limited executed on 22.01.1998. The question of law referred to is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f tower parts from Hyundai Nagpur- (b) Hyundai Nagpur has issued E1 Form No. to IVO in support of sale in transit of IVO (c) PGCIL has issued "C" From No.1181194 obtained from U.P. Trade Tax Authority to IVO 14. For Hyundai having received "C" Form from IVO, IVO having received "C" Froms from Powergrid Corporation and Hyundai having issued "E1 Forms" to IVO respectively, no further evidence or documents are required nor could be demanded by the assessing authority for being satisfied about exemption under Section 6 (2) of the Central Sales Act, 1956 readwith rule 12 of the Central Sales Tax (Registration & Turnover) Rules 1957 and subsequent sale in transit in the course of movement of goods pursuant to an inter state purchase has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to why it has not even considered the fact that actually material evidence was there on record to show that the entire process of the movement of goods had started from Nagpur nor has it given any real reason for rejection of inter state nature of transaction and why it did not accept the inter state transaction between Nagpur and Saharanpur. In view of the above, the matter requires reconsideration by the Tribunal after examining the material evidence on record as referred to in paragraphs no.13, 14 & 15 of the memo of appeal before the first appellate authority. The matter on remand may be considered by the Tribunal within a period of three months from the date a certified copy of this order is being placed before it. Certified copy o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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