TMI Blog1982 (3) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... , to state a case and refer the following question for opinion of the court: "Whether, on the facts and in the circumstances of the case, there is sufficient material for holding that the assessee is liable for the tax demand raised against him?" 2.. The assessee is a rice miller in Kalahandi District. In 1969-70 the assessee was a purchasing agent of the Food Corporation of India for paddy. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee relied upon a verification of the stock by an officer of the Food Corporation of India and contended that the other two measurements were not appropriate and there was really no physical verification, while the verification made by the principal, i.e., the Food Corporation of India, was done thoroughly. 4.. On reference to the records, we find that the measurement was made by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r other was not available to be converted into rice and there was ultimately no supply or sale of rice to the corporation. In this position, it must be assumed that on 61 quintals no purchase tax has really been paid. Mr. Agarwalla accepts this position. We would accordingly hold that in the facts and circumstances of the case the assessee was liable to pay purchase tax on 61 quintals of paddy. Ef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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