9911796707
TMI Blog2019 (2) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... cided by a common order, giving rise to four revision applications, details of the same are as below: Sales / Trade Tax Revision No. Appeal No. Assessment Year 318 of 2018 419 of 2016 2005-06 (U.P.) 321 of 2018 418 of 2016 2005-06 (Central) 320 of 2018 417 of 2016 2006-07 (U.P.) 316 of 2018 416 of 2016 2006-07 (Central) 3. The assessee was subjected to assessment under the Central Sales Tax Act, 1956 (hereinafter referred to as 'the Act') for the assessment year in question. In those proceedings, the assessee had filed photocopies of certain Form C and bills claimed to have been issued by M/s Raj Enterprises, Uttarakhand to M/s Rajasthan Cooperative Dairy Federation Ltd, Ajmer, Rajasthan. Such documents had been file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een sold by M/s Raj Enterprises, the dealer at Uttarakhand. 6. Even at that stage, the assessee did not lead any evidence either in the shape of statements of the seller or the purchaser or their certificates or other credible evidence to establish preexistence of the contract of commission agency, in favour of the assessee. The assessing officer imposed tax liability on the assessee for the quantities of molasses sold to M/s Rajasthan Cooperative Dairy Federation Ltd. 7. The first appeal from such assessment order, came to be rejected by an exparte order dated 29.2.2016. Before the Tribunal, the assessee filed certain documents in support of it's claim of commission agency. However, those documents were not proved by way of additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other evidence. The assessee chose to do neither. Despite an earlier ex-parte assessement order being set aside and that assessment being reopened, even upon such second opportunity, the assessee did not lead any credible evidence to establish its status of commission agent in the sale transactions performed between M/s Raj Enterprises, Uttarakhand and M/s Rajasthan Cooperative Dairy Federation Ltd, Ajmer. The documents referred to in the assessment order (as have been filed with the revision application and the supplementary affidavit) are also not evidence of the assessee having acted as the commission agent in the sale performed between M/s Raj Enterprises, Uttarakhand and M/s Rajasthan Cooperative Dairy Federation Ltd, Ajmer. 11. Also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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