9911796707
TMI Blog2020 (3) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted by the revisionist that during the assessment year 2004-2005 the assessing authority has accepted the books of accounts as well as turn over declaration submitted by the applicant/revisionist company under the Central Sales Tax Act. But during the said assessment year the applicant/revisionist company had not done the job/work for which it had received Rs. 10,00,820/- as job work charges and the applicant/revisionist company also declared that in the job work total goods received was of Rs. 5,41190/-. After doing the job work the same had been returned to the party concerned outside State of U.P. but the assessing authority levied the tax of Rs. 72101/- under Section 6-A of Central Sales Tax Act 1956, on the ground that the said goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel for the parties and perused the record. The substantial questions of law involved in this revision are:- (i) Whether the Tribunal as well as authorities below was justified in levying tax on the job work done by the applicant/revisionist company (ii) Whether the learned Tribunal as well as revisionist below the justifying and trading the sales under Section 6 A of the Central Sales Tax Act in absence of Form- F in spite of fact no finding has been given by the authority to the effect that the aforesaid transaction amount to sale under the Central Sales Tax Act. The question regarding levy of sales act on the goods which are not accompanied by Form- F are on which the dealer cannot produce Form- F is no longer res-integr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e material would come to a finding as to whether provisions of Central Sales Tax would be applicable under said transaction or not.
In the light of the above it is directed that the revisionist will appear and submit before the assessing authority alongwith a certified copy of this judgement in six weeks to complete the assessing proceedings with regard to the said transaction only, on its own merits, after examining the record of transactions between the parties, keeping in mind that the assessee has not in possession of Form- F.
With the aforesaid judgement the revision is disposed of.
The order of Tribunal dated 23rd July, 2009 is set aside, the revision is allowed as provided for herein above. X X X X Extracts X X X X X X X X Extracts X X X X
|
