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TMI Blog2019 (7) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... s affirmed the order of the first appellate authority and thereby confirmed the rejection of commission purchase claimed by the assessee for or on behalf of ex U.P. principals. 3. Though, earlier the revision has been admitted on various questions of law, learned senior counsel for the assessee has pressed the following question of law: "Whether in the facts and circumstances of the case, the claim of dispatch of goods to Ex-U.P. Principal of commission basis has been wrongly rejected contrary to rule 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." 4. Sri Rakesh Ranjan Agarwal, learned Senior Advocate would submit, the assessee had set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduce before the Assessing Officer, the octroi receipt that may have been issued during the course of transportation of goods from U.P. to outside to the ex U.P. principals, the nature of transaction could not have been doubted. 5. Referring to the show cause notice and its reply, the learned Senior Counsel would submit that all material and documents had been produced by the assessee before the Assessing Officer, at the first instance itself. However, the Assessing Officer erred in rejecting the explanation solely on the basis of two facts, namely that the payment had been received by the assessee by a single bank draft whereas according to the Assessing Officer, the commission charges should have been paid separately and second, because ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the commission was separately paid, the assessee failed to discharge the burden cast on him. Therefore, the Tribunal has not erred in dismissing the appeal of the assessee. 9. Having heard learned counsel for the parties and having perused the record, in the first place, there can be no doubt as to the rule to be applied in such cases. In fact, the parties are not at variance on this issue. Thus, even if the payment was received through a composite draft for entire value of goods, expenses and commission, the same would remain irrelevant to the decision on the issue involved. The material aspect to be considered by the Assessing Officer and the appellate authorities was whether there were pre-existing contract (either written or oral), b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the manner disclosed in the bill, it would be of little or no consequence that the payments were ultimately received by a single draft even if such payment may been received for all transactions, compositely. The manner in which payment may be released cannot alter the nature of the transaction. 11. 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 as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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