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TMI Blog2010 (9) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... hority on the ground that the same had been stolen from the store of DETC, Faridabad (East), notwithstanding that no notification in the official gazette had been issued declaring the said declaration forms to be obsolete and invalid as required by sub-rules (13) and (15) of rule 21 of the Haryana General Sales Tax Rules, 1975 and further notwithstanding the circular issued by the Excise and Taxation Commissioner, Haryana, Chandigarh bearing No. 3227/ST-V dated December 4, 1993 clarifying that although the practice so far has been that lost or obsolete ST 15 forms are circulated by the concerned wing Authority through DETC to all other DETCs, but as per rules, those lost or obsolete ST 15 forms have also to be got notified in the official g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration material which was not before the assessing authority at the time of framing the original assessment order? (5) Whether the revisional authority could exercise powers of suo motu revision in a case where reassessment under section 31 of the Act had become time-barred by making independent investigation and taking into consideration material which was not before the assessing authority, thus indirectly passing an order of the reassessment which it could not have done directly? (6) Whether, in the facts and circumstances of the case, suo motu revision under section 40 of the HGST Act has become time-barred? (7) Whether the revisional authority could validly exercise powers of suo motu revision under section 40 of the Act on a refere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uce the proof/mode of payment on October 6, 1997, but, the assessee-company did not avail of this opportunity to substantiate the genuineness of their claim by producing the documents confirming the movement of goods from Hissar to Faridabad, or showing the evidence of receiving the payment from the so-called purchasers of Faridabad. Thus, it is established beyond doubt that the company had disposed of goods in some other manner and showed the sales to the dealers who either did not exist or never purchased any goods from the assessee-company." The findings recorded by the Tribunal are as under: "It is not disputed that the forms against which claim was sought was stolen properly. Information to this effect was also conveyed to all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmining genuineness or otherwise of the sales made to registered dealers and mere fact that such declaration is furnished is not conclusive of sales actually made to dealers nor absence of such form is conclusive of sale not having been made. Furnishing of such a form may be, prima facie, evidence of sales having been genuinely made and absence thereof may be, prima facie, evidence of sales not having been so made. The assessing authority is entitled to determine the question on the basis of entire material available on record. This position of law has been discussed, inter alia, in judgment of the honourable Supreme Court in Chunni Lal Parshadi Lal v. Commissioner of Sales Tax, U.P., Lucknow [1986] 62 STC 112; [1986] 2 SCC 501 in the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the tax under the Act was levied primarily from the seller, the burden was ultimately passed on to the consumers of goods because it entered into the price paid by them. Parliament, with a view to reduce the burden on the consumer arising out of multiple taxation, prescribed low rates of taxation, when transactions took place in the course of inter-State trade or commerce. This court observed that indisputably the seller could have in these transactions no control over the purchaser. He had to rely upon the representation made to him. He must satisfy himself that the purchaser was a registered dealer, and the goods purchased were specified in his certificates but his duty extended no further. If he was satisfied on these two matters on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer, the selling dealer became, on production of the certificate, entitled to the benefit of section 8(1) of that Act. It was of course open to the sales tax authorities to satisfy themselves that the goods which were purchased by the purchasing dealer under certificate in form C were specified in the purchasing dealer's certificate in form C. These observations as has been noted before were made in the context of the Rules and the provisions of the Central Act, which were on similar lines, though their provisions were not in pari materia." Applying the above observations to the present case, the finding recorded by the revisional authority clearly is that the declaration forms were not genuinely obtained. The dealer had failed to sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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