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TMI Blog2016 (11) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner without adverting to consider relevant factual aspects and legal question, as are indicated hereinabove. Infact the learned Assessing Officer should have gone into the contract in detail, analysed it and then recorded a finding as to whether the sale in question or the transaction is an ‘inter-state sale’ or ‘intra-state sale’. This having not been done, we are of the considered view that this petition should be allowed and matter remanded back to the Assessing Officer for reconsideration. Appeal allowed by way of remand. - Writ Petition No. 5999 of 2016 - - - Dated:- 11-8-2016 - Rajendra Menon (ACJ) And Anurag Shrivastava, JJ. For the Petitioner : G. N. Purohit, Senior Advocate With Abhishek Oswal and Uma Parashar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner from the aforesaid suppliers situated outside MP and it was directly delivered at the work site of the contract, as specified by the authorities from time to time. The petitioner claimed all these transactions to be inter-state sale as the movement of the goods took place on the basis of the pre-existing contract for delivery to the end user, accordingly, the petitioner claimed that the movement of goods and the transaction were covered under section 3(a) of the Central Sales Tax Act, and as the said sales tax was paid by the petitioner on the aforesaid purchase, no Value Added Tax (hereinafter referred to as VAT ) was liable to be charged. 4. However, grievance of the petitioner is that for considering various aspects of the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court should not go into the matter. 7. Learned Deputy Advocate General refers to paragraph 14 of the judgment rendered by the Supreme Court, in the case of ABB (supra), to canvas a contention that the question of the transaction being a benami transaction is also required to be considered in the matter. 8. Shri G.N. Purohit, learned Senior Advocate, refuted the aforesaid and argued that in the face of the admitted facts, the law laid down in the case of ABB (supra) is clearly applicable and, therefore, it is a fit case where the extra ordinary jurisdiction available to this Court should be exercised and the writ petition allowed. 9. Having heard learned counsel for the parties, we are of the considered view that the law laid dow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly the observations made in paragraphs 8, 9 and 10 of the judgment, and then recorded a finding as to whether the sale in question or the transaction is an inter-state sale or intra-state sale . This having not been done, we are of the considered view that this petition should be allowed and matter remanded back to the Assessing Officer for reconsideration. 11. Accordingly, the writ petition stands allowed. The order of the Assessing Officer dated 12.1.2016 is quashed and instead of undertaking the exercise ourselves in this writ petition, we remand the matter back to the Assessing Officer for consideration of various aspects of the matter and take a decision afresh after hearing all concerned, in accordance with law after taking note ..... X X X X Extracts X X X X X X X X Extracts X X X X
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