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TMI Blog2022 (7) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... less the revenue claims existence of material disclosing sale arising from movement of goods from inside the State to outside, pursuant to prior contract of sale, enhancement to turnover may not arise on best judgement assessment basis, under the Central Sales Tax Act, 1956 - The enhancement made by Assessing Authority under the central assessment, as was confirmed by the first appeal authority and the Tribunal, cannot be sustained. In the present case, there is no material existing. Serious doubt arose as to the legality and sustainability of the finding recorded by the Assessing Officer that no books of accounts had been maintained by the assessee and no details had been furnished of consignments sent to ex- U.P. principal. On that, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Revisionist : Nikhil Agrawal For the Opposite Party : C.S.C. ORDER HON'BLE SAUMITRA DAYAL SINGH, J. 1. Heard Shri Nikhil Agrawal, learned counsel for the assessee and learned Standing Counsel. 2. Aside the question of law framed in the memo of the revision, with the consent of the parties, present revision has been heard on the following question of law: A. Whether in absence of any material to indicate suppressed turnover of inter-state sale entered into by the assessee, it could be enhanced in the central assessment? B. Whether rejection of Form F is based on finding that is wholly perverse, inasmuch as, besides no defect found in Form F, all material documents such as Form 9R issued under U.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f by the Tribunal, vide its order dated 03.03.2009, in Second Appeal No. 90 of 2006. 5. Even if the rejection of the books of accounts may have arisen, it cannot be denied, not a single transaction of concealed inter state sale was detected. The transaction giving rise to penalty under Section 13-A(4) of the U.P. Act was not pertaining to inter-state sale. Therefore, principally, rejection of the books of accounts and enhancement of turnover under the central assessment had arisen on wrong principle or no principle. 6. It is settled law - for the purposes of central assessment, there must exist material with the revenue authorities to establish that goods had moved from inside the State to outside pursuant to prior contract of sale. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned on Form 9R (issued under the Mandi Adhiniyam). Those were also shown to have been seen and endorsed by the Assessing Officer on 25.3.2006. Photocopies of those documents together with photocopies of the endorsement were annexed to the revision application. 10. Not only that, proforma invoice issued by the purchasers were also produced together with copy of the stock register maintained on the statutory Form 44 (issued under Mandi Adhiniyam). That register was also shown to have been seen and endorsed by the Assessing Officer on 25.3.2006. 11. Thus, serious doubt arose as to the legality and sustainability of the finding recorded by the Assessing Officer that no books of accounts had been maintained by the assessee and no de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... created in terms of sub-section (2) of Section 6-A is conclusive, it must a fortiori follow that the same is binding. 102. The particulars required to be furnished in Form F clearly manifest that the proof required is as to whether the goods were factually transferred to the assessee himself or his branch office or his agent and not to any third party. Any other enquiry is beyond the realm of the assessing authority. 14. The position that existed prior to the amendment when issuance of Form F were not mandatory and, therefore, the Rules prescribed for other course to establish commission sale or to establish stock transfer etc could not have been invoked to override the change of law caused by the amendment. Thereunder, Form ..... X X X X Extracts X X X X X X X X Extracts X X X X
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