Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1358 - HC - VAT and Sales TaxRejection of the claim of inter-state purchases on commission basis - issuance of Form-H - Whether the Tribunal has erred in rejecting the claim of interstate purchase of wheat (made on commission basis) on extraneous material and application of wrong principle? Held that:- In the first place, the absence of the export order placed on the ex-U.P. Principal, was wholly irrelevant and extraneous for the purpose of the adjudication of the present case. Insofar as the absence of the purchase order is concerned, learned counsel for the assessee submits that the same was admittedly on record and the Tribunal has erroneously recorded a finding that the purchase order was not made available to the farmers/unregistered dealers. As to the point whether the details in the "Satti Bahi" is otherwise complete, the fact that the books of account of the assessee has been accepted and the further fact that there is no specific finding recorded as to any defect in the books of account of the assessee, that point has to be treated as one decided in favour of the assessee. As to the first issue being whether the names of the farmers were recorded with all details and its impact, it has only to be stated to be accepted that once it was admitted that the assessee had made purchases from unregistered dealers/farmers, Form-H - Held that:- Though it is true that a claim of the export sale cannot co-exist with the claim of interstate purchase of wheat on commission basis, both claims arising in the hands of the same assessee, however, it is to be seen whether the nature of transaction performed by the parties would get altered or determined solely upon issuance of Form- H - If the evidence was found to be unbelievable or false or wrong or doubtful, that issue may have been further examined in the context of Form-H. Even in that regard, it may remain relevant to consider whether the Ex-U.P. Principal/Exporter has been examined by the assessing officer - the Tribunal has misdirected itself while considering the claim raised by the assessee. Revision allowed - The matter is remitted to the Tribunal to pass a fresh order strictly in accordance with law.
|