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2013 (4) TMI 529 - HC - VAT and Sales TaxClaim of exemption on consignment sales disallowed - non maintenance of all the records as required under Rule 4(3-A) of Central Sales Tax (Tamil Nadu) Rules - Whether the Tribunal was correct in restoring the order of the assessing authority who has disallowed the claim of exemption on consignment sales & in respect of rate of tax adopted at 10.05% - Held that:- As per the decisions of Tata Engineering and Locomotive Co. Ltd. Versus Assistant Commissioner of Commercial Taxes, Jamshedpur and Another [1970 (3) TMI 104 - SUPREME COURT OF INDIA] AO has not examined individual transactions. Assessing Authority referred to few instances and drew inference that the entire transactions were inter-State sale. It is not known whether the Assessee filed the statutory declaration and whether any enquiry was held in respect of individual transaction. The Assessing Authority came to the conclusion on the basis that the entire goods sent as consignment were sold as one lot within a couple of days which cannot be done unless or otherwise there is a pre-existing order for the goods and that loads have been moved upon specific orders only. Thus without examining the individual transactions, the entire transactions was treated as inter-State sale falling under Rule 4(3-A) of CST (TN) Rules. Tribunal has referred to number of decisions and extensively extracted the decisions. But the Tribunal has not examined the facts in the light of the principles laid down by the Hon'ble Supreme Court in various decisions. Tribunal being final authority of facts, it ought to have considered the facts in the light of the findings of the Assessing Authority and the contra view taken by the Appellate Authority and therefore, the order of the Tribunal cannot be sustained. The assessment order shows that Assessing Authority has not held an enquiry as to individual transactions. Applying the ratio of the above decisions of the Hon'ble Supreme Court, the assessment order cannot be sustained and the matter is remitted back to the Assessing Authority for fresh consideration based on decisions of the ASHOK LEYLAND LIMITED V. STATE OF TAMIL NADU AND ANOTHER [(1) TMI 365 - SUPREME COURT OF INDIA]. Tax Case (Revision) is allowed. The order of Tribunal set aside and the matter is remitted back to the Assessing Authority.
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