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TMI Blog2018 (5) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal being the last fact finding authority has recorded a finding of fact that the assessee has no records to establish that how the diesel oil in question was used in maintenance of machines. No perversity could be shown by the assessee in the aforesaid findings of fact recorded by the Tribunal - liability of the assessee under Section 3 B of the Act upheld. Liability to tax of sale of bagasse - Held that: - Since no tax was paid by the assessee on purchases of sugarcane, therefore, the liability to tax on sale of bagasse as determined by the assessing authority, can not be interfered with. Revision dismissed. - SALES/TRADE TAX REVISION No. – 135, 132, 133, 134 of 2018 - - - Dated:- 1-5-2018 - Hon'ble Surya Prakash Kesarwan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esel oil on concessional rate of tax against form 3 Kha and consumption thereof. The Assessing Authority invoked the provision of Section 3 B of the Act on the ground that the assessee has issued a false or wrong certificate of declaration in Form 3 Kha to avail concessional rate of tax on purchase of such diesel oil which was not used in the manufacture. Accordingly, the Assessing Authority created the liability of the assessee under Section 3 B of the Act with respect to the aforesaid quantity of diesel oil. In Assessment Year 2006-07 and Assessment Year 2007-08 the liability to tax on sale of bagasse was created by the Assessing Authority on the ground that no tax was paid by the Assessee on purchase of sugarcane under Section 13 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacturing activities were closed. The contention of the assessee was rejected by the authorities. The Tribunal being the last fact finding authority has recorded a finding of fact that the assessee has no records to establish that how the diesel oil in question was used in maintenance of machines. No perversity could be shown by the assessee in the aforesaid findings of fact recorded by the Tribunal. Thus, since the assessee has completely failed to establish the use of the diesel oil in question in manufacture of final product, and as such a false or wrong certificate or declaration in Form 3 Kha was issued by the assessee. Therefore, the Tribunal has not committed any error of law to uphold the order of the Assessing Authority crea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side. I hold that baggas being the residue and the result of the sugarcane after its processing is not exigible to sales tax under the Act even on its sale. A concurrent findings of fact have been recorded by the Tribunal and the authorities below that the assessee has not paid purchase tax on purchases of sugarcane under the Act 1961. Thus, the judgment in the case of M/s. Dhampur Sugar Mills Limited, Dhampur, Bijnor (supra) relied by learned counsel for the assessee, is of no help to him. In the said judgment this court has observed that if tax on purchase of sugarcane has already paid by an assessee under the Act, 1961 then the residue of the sugarcane, if sold, can not be subjected to sales tax. Since no tax was paid by the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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