9911796707
TMI Blog2019 (7) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... ex U.P. principals from making such payment in a composite manner. What was of relevance was for the authorities to examine whether there was commission agency in existence viz-a-viz the transactions. The absence of the octroi receipts is again of little consequence. If the finding of facts were to be reached by the authority that there existed a commission agency that was operated by the present assessee whereunder it had purchased and dispatched goods to ex U.P. principals and if the goods had actually been dispatched in the manner claimed by the assessee, the absence of octroi receipts would not mitigate against the claim made by the assessee. The question framed above is answered in affirmative i.e. in favour of the assessee and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aving made purchase of food grains from unregistered dealer inside the State of U.P. on behalf of his ex U.P. principals. He set up his case and evidence to the satisfaction of the rule of law laid down by the Supreme Court in the case of Commissioner of Sales Tax Others Vs M/S Bakhtawar Lal Kailash Chand Arhti Others 1992 U.P.T.C. 971. Thus, the assessee produced before the Assessing Authority, the original bills, books of accounts, the bilty of transportation, some written purchase orders for making purchase, Mandi Samiti receipts on form 6R, proof of payments received etc. Thus, the assessee tried to establish that it had received certain written and other telephonic orders to purchase food grains for or on behalf of his ex U.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and second, because the octroi receipt are not produced. It is his further submission that the Assessing Authority completely erred in recording the perverse finding that the assessee had not produced the bills inasmuch as those original bills were always on record as has also been noted by the Tribunal before whom the assessee had raised a specific issue in this regard. 6. Thus, in sum and substance, it has been submitted that a wrong test has been applied by the Assessing Authority contrary to the law laid down by the Supreme Court in the case of Commissioner of Sales Tax Others Vs M/S Bakhtawar Lal Kailash Chand Arhti Others (supra). If the facts has been examined by that rule, the claim made by the assessee wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late authorities was whether there were pre-existing contract (either written or oral), between the present assessee to make purchases of food grains for or on behalf of its ex U.P. principals. In that regard, in the first place, the assessee had at the very beginning placed on record certain written contract that have been referred to in his reply to the notice dated 12.12.2002. A copy of which has been filed as part of Annexure No.1 to the revision. The other evidence in support of the claim of pre-existing contract is claimed to be existing in the shape of original bills that were all produced during the course of the assessment proceedings as are fully claimed to be reconciled with the books of account of the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manner claimed by the assessee, the absence of octroi receipts would not mitigate against the claim made by the assessee. On the contrary, if the evidence were to suggest otherwise then, even if the assessee would have produced the octroi receipts, the same would not in any manner establish that the goods had been dispatched against the contract of purchase on commission basis. 12. The further observations of the Tribunal that the assessee did not lead any evidence to establish that the goods had been actually delivered outside the State of UP is in the facts of the present case a wholly extraneous consideration. That issue was never raised by the assessing authority and the same was never gone into, up to the stage ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
