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TMI Blog2016 (11) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... of law is decided accordingly. Verification of facts - Held that:- If the Tribunal finds as prima facie observed by us earlier that it was a case of goods sold to the President of India, then also, the matter will have to be remanded by the Tribunal to the Assessing Authority instead that if the matter is remanded by us to the Assessing Authority, that could be a better course since the Assessing Authority would be in a position to examine and may also call for other documents, if required for verification or otherwise. Hence, we find that the matter should be relegated to the first Assessing Authority - the impugned orders passed by the Assessing Authority and confirmed thereof by the first appellate authority as well as by the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also levied. 6. The petitioner, being aggrieved by the order of the Assessing Authority, carried the matter in appeal before the first appellate authority. But, the first appellate authority found that Prasara Bharathi is not a Central Government Department and therefore dismissed the appeal. The petitioner further carried the matter before the Tribunal and the Tribunal also found that Prasara Bharathi, though comes under the administration, control of the Central Government through Ministry of Broadcasting, it is not the Central Government itself and therefore, the Tribunal dismissed the appeal. In these circumstances, the present petitions are filed before this Court. 7. We have heard Smt. Vani H, learned counsel appearing for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tue of sub-section (4) of Section 8, if the declaration is filed for the goods sold to the Government, the benefit as contemplated under sub-section(4) of Section 8 should be made available. 10. Learned counsel appearing for the petitioner contended that though the tender was published through Prasara Bharathi, but it was in the name of the President of India and therefore, the declaration so filed cannot be said to be wrong nor it can be said that the goods were sold to any other person other than the Government. Whereas, learned AGA appearing for the respondent contended that Section 8(4) of the CST Act speaks for the word Government and not any other statutory body or any other independent body though may be under the control of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernor General in Council. A reference can also be made to Article 299 of the Constitution, which reads as under: 299. Contracts: (1) All contracts made in the exercise of the executive power of the Union or of a State shall be expressed to be made by the President, or by the Governor of the State, as the case may be, and all such contracts and all assurances of property made in the exercise of that power shall be executed on behalf of the President or the Governor by such persons and in such manner as he may direct or authorize. (2) Neither the President nor the Governor shall be personally liable in respect of any contract or assurance made or executed for the purposes of this Constitution, or for the purposes of any enactment rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nion Government through President of India and the paying authority may be the Chief Engineer of All India Radio or may be Prasara Bharathi. But, once the procurement of material was in the name of the President of India and in response to that tender the petitioner has supplied the material, it can be said as goods sold to the Central Government. 16. However, learned AGA contended that these tender documents were not produced before any of the authority and he submitted that the said documents are coming on record for the first time. Therefore, the authority had no occasion to examine as to whether these tender documents ever exist or not, nor it was verified at the relevant point of time. He submitted that mere documents produced for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier that it was a case of goods sold to the President of India, then also, the matter will have to be remanded by the Tribunal to the Assessing Authority instead that if the matter is remanded by us to the Assessing Authority, that could be a better course since the Assessing Authority would be in a position to examine and may also call for other documents, if required for verification or otherwise. Hence, we find that the matter should be relegated to the first Assessing Authority. 20. In view of the aforesaid observation and discussion, the question formulated earlier is answered in the affirmative, inasmuch as, if the goods are supplied or procured in the name of the President of India or supplied in response to the tender publis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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