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TMI Blog2020 (2) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... es made therein. Those factual findings reveal that the Branch at Pondy had sufficient stock of the goods and whenever orders come to Pondicherry Branch, sales has taken place. The finding given by the Tribunal that the sales effected at Pondicherry were only pursuant to the transfer of stocks made then and there by the Tamil Nadu Branch/Dealer has no basis. The Tribunal, being final fact finding Authority, ought to have gone into those factual aspects in detail - We do not feel that the reason given by the Tribunal for taking a different stand for reversing the factual findings of the first Appellate Authority has got any basis and sustainability. Tribunal has erred in giving such a finding for making a reversal of the order passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late Authority's order got reversed and the Assessment Order passed by the Assessing Authority got restored. Aggrieved over the same, the present Writ Petitions have been filed by the Assessee/Dealer. 3. We have heard Mr.Hariharan, learned Government Advocate appearing for the Revenue, who would submit that, the alleged sale, which was taken place at Pondicherry, is only pursuant to the order given to the Tamilnadu Dealer, who, against such orders, has transferred the Stocks from Tamilnadu to Pondicherry Branch pursuant to which only, the sale has been effected and therefore for taxing purpose, it shall be construed only as Inter-State Sale taken place from Tamilnadu to Pondicherry and accordingly the Assessee/Dealer is liable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers received orders from the customers in Pondicherry through its Branch at Pondicherry and has transferred the goods in pursuant to these orders for two assessment years which establishes an inextricable link between the movement of goods and the prior order received from the customers. The Assessing Officer in his orders has also stated that the respondents had also admitted the fact before the Deputy Commercial Tax Officer, Evening Bazaar that they had sold materials for ₹ 6,33,487/- in STA.431/01 against identified buyers and received advance payments before the supply. The movement of goods has occasioned against specific order in both years. On such a situation the transaction is not one of Branch transfer but an interstate sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd such Stock Books had been initialed and sealed by the Assessing Authority at Pondy and a perusal of the entries in the Stock Books with reference to Advance amount received and the invoices raised revealed that the Branch at Pondy had sufficient stock of the goods invoiced by the Branch on the Customers from whom advances had been collected by their representatives. 8. Against these factual findings given by the first Appellate Authority, the Tribunal, at para 9 of the impugned order, as has been extracted hereinabove, has simply stated that, the Madras Office of the Respondent/Dealer received orders from the customers in Pondicherry through its Branch at Pondicherry. 9. With regard to the said finding given by the Tribunal, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision of assessment for the year 1994-95 on the turnover of ₹ 6,33,486 and disallowance of exemption on a turnover of ₹ 4,36,396 for the year 1995-96. 10. Since the factual finding has been arrived at by the first Appellate Authority which includes the observation that the Stock Books has been initialed and sealed by the Assessing Authority, there can be no further proof to be filed by the Revenue against such entries made therein. Those factual findings reveal that the Branch at Pondy had sufficient stock of the goods and whenever orders come to Pondicherry Branch, sales has taken place. The finding given by the Tribunal that the sales effected at Pondicherry were only pursuant to the transfer of stocks made then and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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