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TMI Blog2019 (4) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... istake noticed by any of the authority nor there was any minor omission seen by the authority. In fact, the findings are recorded otherwise by the authorities that in Form F there was no detail with respect of number of vehicle, transport company, bills issued by the revisionist, date etc. - the revisionist cannot claim the advantage of Rule 8A (4) of the Rules. Revision petition dismissed. - Sales/Trade Tax Revision No. - 169 of 2007, 157 of 2007 - - - Dated:- 10-4-2019 - Ashok Kumar, J. For the Applicant : Nishant Mishra For the Opposite Party : S.C. ORDER ASHOK KUMAR, J. Heard Sri Tanmay Sadh, Advocate holding the brief of Sri Nishant Mishr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch were seized at the time of survey as well as on the basis of the statement of the accountant of the applicant firm. Admittedly, at the time of survey the accountant of the firm has given a statement that the goods are manufactured in pursuance of the pre-existing orders. A survey was also conducted on 25.02.1994 at the sale depot situated in Delhi. It was found that the alleged branch is situated in a residential premises. According to the statement of the wife of the partner and the gatekeeper, no business activities are carried out. Aggrieved by the assessment orders, appeals under Section 9 of the Act were filed before the Joint Commissioner (Appeals). The Joint Commissioner (Appeals) vide common order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured and sold to the specified purchaser. Assessing authority has also considered the judgment of the Supreme Court in the case of M/s English Electric Company of India Ltd vs. Deputy Commercial Tax Office (38) 1976 STC 475 . The relevant extract of the judgment in the case of English Electric Company of India Ltd. (supra) is quoted hereinbelow; If there is a conceivable link between the movement of the goods and the buyer's contract, and if in the course of inter-State movement the goods move only to reach the buyer in satisfaction of his contract of purchase and such a nexus is otherwise inexplicable, then the sale or purchase of the specific or ascertained goods ought to be deemed to have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rations or certificates to the Sales Tax Officer and the matters incidental thereto . - (1)..... (2)......... (3)....... (4) If any minor omission or mistake is found in a declaration or certificate furnished under sub-rule (1), it shall be returned to the dealer who shall be given an opportunity of having the omission or mistake rectified by the dealer or the department concerned of Government from whom he had received the declaration or certificate, and of resubmitting the same within such period, not exceeding ninety days, as the assessing authority may allow: PROVIDED that no action under this sub-rule shall be taken if the limitation for passing the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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