TMI Blog1994 (4) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... examination of the agreement between the Corporation and its agents in Calcutta, was totally incorrect. 2. During the assessment year 1977-78 the A.P. Dairy Development Corporation effected outside the State certain sales of infant milk food, ghee and skimmed milk power through their agents, M/s. Tea King Private Limited, Calcutta, and M/s. Bijoy Traders, Calcutta. At the time of assessment proceedings, the Corporation produced the "F" forms given by their agents under section 6-A of the Central Sales Tax Act, 1956 and also evidence of despatch of the goods. The following two turnovers fell for consideration before the assessing authority - (1) Rs. 3,84,87,675.94 relatable to branch transfers, and (2) Rs. 93,22,615.64 relatable to consign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal, the present revision case was filed without even stating the exact question of law that should be considered by this Court under section 22 of the Act. 4. Section 22 of the Act confers revisional jurisdiction on this Court to interfere with any decision of the Sales Tax Appellate Tribunal, if it has decided either erroneously or failed to decide any question of law. 5. Under section 6 of the Central Sales Tax Act, every dealer, subject to the provisions of the Act, is liable to pay tax under the Act on all sales effected by him in the course of inter-State trade or commerce. Section 6-A of the Central Sales Tax Act, which incorporates the burden of proof in case of transfer of goods claimed otherwise than by way of sale, is in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed otherwise than as a result of sale. Explanation. - In this section, 'assessing authority', in relation to a dealer, means the authority for the time being competent to assess the tax payable by the dealer under this Act." 6. There is no other section in the Central Sales Tax Act dealing with "burden of proof." The two requirements under section 6 - A of the Central Sales Tax Act are - (1) Filing of "F" forms, and (2) evidence of despatch of goods. Both the requirements have been satisfied in the case on hand. The evidence relating to despatch of goods has not been doubted. But, the "F" forms were not accepted only on the ground that clause 15 of the agreement between the agents and the Corporation speaks of relationship of "seller an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority has observed that sale patties, way bills must be produced by the Corporation in order to claim exemption under section 6-A of the Central Sales Tax Act, from a reading of the appellate order of the Tribunal it is clear that the sale patties were in fact produced before the first appellate authority by the agents and those sale patties clearly disclosed that all incidental charges like sales tax payable to the Government of West Bengal, freight, insurance, handling and labour charges, etc., were deducted by the agents. One other important factor which escaped the attention of the assessing authority and the first appellate authority was that the goods were sold to several parties in Calcutta and the agents used the bill books ..... X X X X Extracts X X X X X X X X Extracts X X X X
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