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TMI Blog2020 (3) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... erred by the revisionist on 25.10.2019. The controversy involved in the present case which falls for consideration of this Courts, as to whether the respondents have failed to establish the liability of payment of entry tax from the dealer/purchaser and without proper consideration of the aforesaid facts the same can be fastened on the manufacturer for that very transaction. 3. The following questions of law arises for termination in the instant revision:- "(1) Whether the Learned Tribunal acted within the four corners of law in adjudicating the appeal on the basis of wrong appreciation of facts and without any lawful reasoning that too when the alleged sale to the buyer at Delhi has been accepted by the Department as interstate sale and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsaction took a view that the said transaction, though on the face, it seems to be an interstate sale, but on close examination of various documents and from details of purchase i.e. M/s Shudhodhak Enterprises where it was found that there was no office in existence at the place where its registered office was suppose to be, took a view that the transaction was an intrastate sale while the assessee has shown the transaction to have been carried out outside State of U.P.. He was also of the view that goods sold by the revisionist in fact never crossed the boundaries of the State and also the fact that the consideration for the aforesaid sale was deposited in the HDFC Bank at Bareilly. Taking the aforesaid fact into consideration the additio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before this High Court, which was dismissed by means of order dated 27.10.2014 passed in Sale/TTR No. 489 of 2014 in the case of The Commissioner, Commercial Tax Vs. M/s Shudhodhak Enterprises. 9. Mr. Manish Singh, learned counsel for the revisionist has submitted that after consideration of the entire material it has been found that the said transaction was interstate sale on which no entry tax could be leviable and therefore favourable judicial findings were recorded in favour of the purchaser. He has submitted that for the same transaction the revisionist has been made liable for the entry tax which is arbitrary and impermissible under law. He has further submitted that despite placing the aforesaid judicial orders before the Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r material it was discovered that the consideration paid by the assessee to the purchaser found its way to the Banks in Bareilly and on the basis of the aforesaid facts he concluded that the sale of the sugar by the assessee was infact intrastate sale and not a interstate sale which was validly subject to the entry tax. The said transaction was shown to be interstate sale only with a view to avoid taxation in the State of U.P. and therefore imposed entry tax on the said transaction and levied penalty on the fact that the said transaction was deliberately and wrongly recorded as interstate sale. 13. The purchaser M/s Shudhodhak Enterprises on the other hand was also assessed to entry tax where the revenue authorities concluded that the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessing Authority without taking into consideration the fate of the transaction and the orders passed with regard to the M/s Shudhodhak Enterprises and therefore the Tribunal has committed manifest error in recording finding in favour of the revenue. 15. The First Appellate Authority in its order dated 30.05.2013 has taken into consideration that M/s Shudhodhak Enterprises who was also brought under the ambit of the Entry Tax Act and therefore sought to be taxed for the same and the First Appellate Authority had passed the order in their favour and deleted the imposition of tax. This fact was relevant and material for being considered by the Commercial Tax Tribunal and having not considered this relevant fact they have committed manif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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