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TMI Blog2024 (12) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... ler to prove the point of first sale. In the instant case, the assessee had not discharged the burden of proof under Section 10 of the TNGST Act by proving the first sale. Further the finding of fact has been arrived at consistently by the authorities that the bills purchased from M/s.Sri Valli Traders cannot be accepted as they are not registered dealer, the bills produced also had been found to be manipulated and there had not been any actual movement of goods. There are no error or illegality in the finding of fact arrived at by the Tribunal and accordingly, the Writ Petition is dismissed. - Hon'ble Dr. Justice Anita Sumanth And Hon'ble Mr. Justice G. Arul Murugan For the Petitioner : Mr. P. Rajavelu For the Respondents : Mr. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 10,05,376/-. 5 . In the appeal preferred by the assessee, the Appellate Assistant Commissioner, Cuddalore, in Appeal No.CST.50/95 dated 06.10.1995, dismissed the appeal confirming the orders of assessment as the non existence of the seller M/s.Sri Valli Traders is established by the revenue and further the sale bill has been issued without actual movement of goods. 6 . In the second appeal preferred by the assessee, Tamil Nadu Sales Tax Appellate Tribunal, by order dated 15.07.1998 in T.A.No.1253/95 dismissed the appeal confirming both the orders of assessment and the appellate authority. Assailing the impugned orders, the assessee has preferred the above writ petition. 7 . Mr.P.Rajavelu, learned counsel for the petitioner/assessee conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rials available on record. 11 . The petitioner who is a registered dealer in groundnut kernel and gingelly seeds had filed the return for the assessment year 1992-93 by claiming exemption of gingelly seeds of 95,310 kgs on the ground of second sale. The accounts were called for and verified by the Assessing Officer. The claim of second sale from M/s.Sri Valli Traders was disallowed as it was found that M/s.Sri Valli Traders was not a registered dealer. 12 . On analysing the document submitted by the assessee and also the inspection report of the Enforcement Wing Officials dated 02.02.1993, it was found that the registration of M/s.Sri Valli Traders under the TNGST Act was cancelled with effect from 01.04.1990. Further the purchase bills sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clusion that the registration of M/s.Sri Valli Traders was cancelled on 13.04.1993 with effect from 01.04.1990. 16 . The Tribunal also, by noticing that there was no seal of any checkpost on verification of the bills of M/s.Sri Valli Traders by the inspecting officials and further the sale bills have not been received from any checkpost, had arrived at the conclusion that there had not been any actual movement of goods from Madras to Tindivanam. By holding so, it is observed that the bills have only been obtained on subsequent dates to cover all the aforesaid purchases from unregistered dealers and therefore the primary element of movement of goods did not exist. 17 . The relevant portion of the order of the Tribunal dated 15.07.1998 is ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he aforesaid bills have not been received from any checkpost by the concerned authority. Considering this from any angle, we are of the view that the dealer has not moved any goods from Madras to Tindivanam. But, instead obtained the bills on subsequent dates to cover all the aforesaid purchases from unregistered dealers locally. It is an admitted fact that in this case, the primary element of movement of goods did not exist. In the light of the aforesaid observations, we are inclined to hold that the claim of exemption on the aforesaid transactions effected from Tvl.Sri Valli Traders, Chennai, proved to be a non-existent bill traders and that apart, the learned assessing officer has rightly rejected their claim of exemption which was susta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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