9911796707
TMI Blog2007 (9) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... purchases were not liable to tax in view of the decision of the apex court in the case of Commissioner of Sales Tax v. Bakhtawar Lal Kailash Chand Arhti reported in [1992] 87 STC 196 (SC); [1992] UPTC 971. The assessing authority however rejected the claim on the ground that the dealer was not able to prove that such purchases were made on behalf of ex-U.P. principals and were inter-State purchases. The assessing authority had doubted the existence of the ex-U.P. principals. Being aggrieved by the order, the applicant filed appeal under section 9 of the Act. The appellate authority had allowed the appeal and remanded back the matter to the assessing officer with the direction to issue notices to the alleged ex-U.P. principals and make the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay M/s. Champasi Keshav Ji Company, Vasi, Mumbai to whom the notice was served had not responded the existence of the ex-U.P. principals appears to be doubtful. However, the matter has been remanded back to the assessing officer to make inquiry with regard to the drafts which are claimed to have been received from the ex-U.P. principals as a purchase consideration. Heard Sri Piyush Agrawal, learned counsel for the applicant and Sri B. K. Pandey, learned Standing Counsel. Learned counsel for the applicant submitted that the remand of the case is unjustified. He further submitted that the payment through draft was never in dispute and therefore, the direction given by the Tribunal to make the necessary inquiry about the draft is not justifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he books of account, in the account of ex-U.P. principals, the dispatch of the goods at the destination of the ex-U.P. principals and the mode of payment. The existence of the ex-U.P. principals is essential and if the ex-U.P. principals are not in existence, the entire claim of the purchases made on behalf of ex-U.P. principals stand falsified. Therefore, existence of the ex-U.P. principals has to be established. It is open to the applicant to adduce evidences to prove the existence of the ex-U.P. principals which may be in the form of filling affidavits or producing those parties. Since the dealer has claimed that the payments were made through draft, therefore, the Tribunal's direction to make the inquiry with regard to the draft ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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