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TMI Blog2018 (11) TMI 1358X X X X Extracts X X X X X X X X Extracts X X X X ..... and the Tribunal has erroneously recorded a finding that the purchase order was not made available to the farmers/unregistered dealers. As to the point whether the details in the "Satti Bahi" is otherwise complete, the fact that the books of account of the assessee has been accepted and the further fact that there is no specific finding recorded as to any defect in the books of account of the assessee, that point has to be treated as one decided in favour of the assessee. As to the first issue being whether the names of the farmers were recorded with all details and its impact, it has only to be stated to be accepted that once it was admitted that the assessee had made purchases from unregistered dealers/farmers, Form-H - Held that:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n basis) on extraneous material and application of wrong principle? 3. The facts in brief appear to be that during the A.Y. 2004-05, the assessee made purchases of various quantities of wheat on behalf of the two ex-U.P. Principal namely E.M.M. Sons International Pvt. Ltd. and GNG Exports. It further appears to have supported its claim of having made purchases on commission basis on behalf of Ex-U.P. Principal by bringing on record the receipts of purchase under the Mandi Adhinium on Forms 6-R and the bills of sale made on Forms 9-R. 4. Referring to those documents, learned counsel for the applicant-assessee submits that the different quantities of wheat as purchased were sold by the assessee at the same rates at near about same dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the first place, mere issuance of the Forms-H would not lead to an automatic rejection of the claim made by the assessee - of commission sale. It may have been relevant, if the assessee had failed to establish his claim otherwise since, in the facts of the present case, the assessee had led all evidence to satisfy the test laid down by the Supreme Court in the case of Commissioner of Sale Tax and others Vs. M/s. Baktawar Lal Kailash Chand Arthi and other, 1992 UPTC 971 , mere issuance of Form-H could not change the nature of transaction performed by the assessee into one of the sale made on its own account. 5. Learned Standing Counsel on the other hand submits that once it had been found that the exporter had issued Form-H to the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004 and 12.04.2004 issued by the two Ex-U.P. Principal namely E.M.M. Sons International Pvt. Ltd. and GNG Exports. While it was never required for the assessee to have made known to the unregistered dealers/farmers, details of the purchase orders held by, for the purpose of making a valid inter-state purchase of wheat on commission basis, it has remained for the Tribunal to examine whether export orders as have relied by the learned counsel for the assessee, were available on record. 8. Then, as to the point whether the details in the Satti Bahi is otherwise complete, the fact that the books of account of the assessee has been accepted and the further fact that there is no specific finding recorded as to any defect in the books of acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been issued by the assessee but is claimed to have been issued by the ex-U.P. Principal who may exported the goods outside the country. Then, Form-H by very nature would have been issued after completion of the dispatch of goods by the assessee to the exU. P. Principal. Therefore, principally From-H cannot alter the nature of transaction performed prior to its issuance. The nature of the transaction would have to be examined and determined with respect to the documents or evidence that may arisen at the time of the transaction being performed that is the time when the goods were purchased and dispatched from the State of U.P. by the assessee. 11. However, that is not to say that the Form-H that may have been issued would be wholly ir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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