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2015 (3) TMI 341 - HC - VAT and Sales TaxWhether the Assessee firm establishes that the transactions in question are re-sale and not a sale in Maharashtra, liable to be taxed - Held that:- If the transactions are nothing but sale of the goods in Maharashtra and the Revenue has been able to bring material to support its conclusion and ultimate order, then, we do not find any perversity or error of law in the order of the Tribunal. - Tribunal referred to the invoices and other materials placed on record. The invoices produced showed a declaration made under section 12A of the BST. That declaration indicated as to how a representation was made by the Assessee to the purchasers/buyers. That he need not pay tax and that is because the Assessee firm is registered in Maharashtra. That is why the Tribunal concluded that with the aid of the company, the Assessee was trying to wriggle out of this position. In that regard, the Tribunal referred to the relevant legal provision and tax liability. The Tribunal also concluded that the Assessee firm was aware of the fact that the re-assessment was carried out. The assessment was done with due and adequate notice and opportunity to the applicant and his wife. If the sale was within the State of Maharashtra, then, the Assessee firm was liable to pay tax within it because it procured or obtained the goods from outside Maharashtra. The Tribunal concluded that the same is not from principal to principal basis but between the principal to agent and in terms of section 16 of the Act. We do not find as to how such conclusions of the Tribunal could have given rise to any question of law for being answered by this Court. There was no denial of opportunity as contended, inasmuch as full opportunity was given to attend the proceedings at the first appellate stage and even at the second appellate stage. The Assessee was aware of the assessment proceedings, as notices in that regard were duly served and received. The Assessee forwarded documents and if he was in a position to do so and regularly, then, that would indicate that he was aware of what is required to be placed to substantiate and prove his version. Therefore it cannot be said to be a question of law. Every single question is a question of fact and when factual matters are being repeatedly raised, there is no requirement of forwarding the questions and for opinion and answer of this Court. In the Reference Applications we find that the questions at page 16 para 36 of the paper book are nothing but same factual matters. These are essentially matters of appreciation and appraisal of the evidence and materials already on record. If the four questions are nothing but seeking re-appraisal of the factual materials and based on which the concurrent findings have been rendered, then, we do not find any merit in any of these Applications. - Decided against appellant.
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