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TMI Blog2023 (9) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... he order dated 25.11.2005 passed in T.A. No. 474 of 2004, which arises from final assessment order for the assessment year 2000-01 dated 11.03.2004. T. Rev. C. No. 11 of 2006 is filed challenging the order dated 25.11.2005 passed in T.A. No. 617 of 2004, which arises from penalty proceedings of the Assessing Officer for the assessment year 2000-01 dated 31.03.2004. Since both the matters are inter-connected, the same are being decided by this common order. T.R.C. NO.90 OF 2005: 3. The present revision case is filed by the petitioner aggrieved by the order of the Sales Tax Appellate Tribunal (for short, 'Appellate Tribunal'), dated 25.11.2005 in T.A. No. 474 of 2004. 4. By the impugned order, the Tribunal confirmed the levy of higher rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Aggrieved by the same, petitioner preferred appeal before the Sales Tax Appellate Tribunal vide T.A. No. 474 of 2004 along with stay application vide TMP No. 152 of 2004. The Sales Tax Appellate Tribunal vide order dated 24.02.2005 in TMP No. 152 of 2004 passed conditional order directing the petitioner to pay a sum of Rs. 10.40,000/-. Petitioner challenged the said order before this Court in W.P. No. 6649 of 2005. This Court vide its order dated 29.03.2005 directed the petitioner to deposit a sum of Rs. 3,15,000/- as petitioner had already deposited an amount of Rs. 1,80,000/- pending appeal before the Appellate Tribunal and directed the Tribunal to dispose of the appeal within two months from the date of the order. Thereafter, the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icting orders relating to factual aspects of the case. He further contended that the material gathered by the Department during the course of investigation was not made available to the petitioner to enable them to rebut and the same is gross violation of the principles of natural justice. 11. During the course of hearing, learned counsel for the petitioner had referred to the order passed by the Appellate Tribunal in great detail and also the conflicting observations of the members of the Appellate Tribunal and finally submitted that despite placing voluminous documents including C-forms, F-Forms, the same were not considered by the assessing authority as well as the Appellate Tribunal. He finally prayed to allow the Revision and set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for dismissal of the Revision. CONSIDERATION: 14. On careful consideration of the facts and material placed, this Bench is of the view that the Tribunal has recorded detailed reasons for its findings both on facts and law. 15. It is relevant to extract Section 6A of the CST Act, which reads as under: "S.6A. Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale. - (1) Where any dealer claims that he is not liable to pay tax under this Act, in respect of any goods, on the ground that the movement of such goods from one State to another was occasioned by reason of transfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, and not by reason of sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tax payable by the dealer under this Act. (3) Nothing contained in sub-section (2) shall preclude reassessment by the assessing authority on the ground of discovery of new facts or revision by a higher authority on the ground that the findings of the assessing authority are contrary to law, and such reassessment or revision may be done in accordance with the provisions of general sales tax law of the State. 16. As per clause (1) of Section 6A, a dealer who claims to have effected consignment transfers, either must file F-form or any other documentary evidence to show that the transaction is otherwise than by way of sale and also the evidence of despatching of the goods. Clause (2) of Section 6A contemplates that the assessing authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner to prove that the transactions were effected by it are otherwise, than by way of sale has not been discharged initially at the time of filing of returns. 19. Perusal of the order passed by the Appellate Tribunal clearly reflects that the Appellate Tribunal had considered both factual and legal aspects, recorded elaborate reasons while allowing the appeal and also referred to and relied upon various judgments for its conclusion. The Appellate Tribunal had also discussed the purport of Section 6A of CST Act as well as Rule 14(3) of under CST Act (A.P.) Rules, 1957 and finally, confirmed the order of rejection of the assessing authority on the claim of concessional rate of tax in respect of C-forms. 20. The judgment relied upon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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