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TMI Blog2016 (11) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... dded two additional items while computing additional tax liability. Both these issues in the opinion of this Court warrant a reconsideration of the matter by the Tribunal. This would be required not just in respect of the issue of bifurcation of items as noted above but also in respect of the question whether the assessing authority was justified in addition of two items while computing the liability of the revisionist - revision allowed - matter remanded to the Tribunal for a decision afresh. - SALES/TRADE TAX REVISION No. – 19, 20 of 2005 - - - Dated:- 30-8-2016 - Hon'ble Yashwant Varma, J. For Applicant :- Rishi Raj Kapoor, Krishna Agrawal For Opposite Party :- S.C. ORDER Heard Sri Krishna Agarwal, learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 29 October 1993 estimated the turnover of the revisionist and also worked out a tax liability as ₹ 3,83,881/-. The appeal taken against the said order was allowed in part with the tax liability being reduced to some extent by the first appellate authority. Aggrieved by the same both the applicant-revisionist as well as the Commissioner Trade Tax took the matter in appeal. The Tribunal on 14 October 2004 has rejected the appeal of the revisionist, allowed the appeal of the department and consequently confirmed the assessment order. It is this order which forms the subject matter of challenge in the present proceedings. This Court notes that the Tribunal while remanding the matter to the assessing authority had clearly transcribed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #2376; अन्य बिन्दुओं के सम्बन्ध में कोई निर्देश नहीं दिए गए हैं l अतः केवल प्रान्त बाहर के निर्देष्टाओं के लिए की गयी खरीद के स ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions which evidenced a supply of the purchased goods within a period of three days. Insofar as the addition of items by the assessing authority is concerned, this Court notes that the objections taken by the revisionist in this respect have gone unnoticed. From the details which have been extracted by the assessing authority in his order dated 29 October 1993 it appears ex facie that at least in some transactions the purchased goods were despatched outside the State within a period of three days. The Tribunal notices this fact and in fact holds that there is no inviolable condition that the dispatch must be made within three days. If this conclusion of the Tribunal be correct, it would be all the more important and of relevance for an e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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