9911796707
TMI Blog2010 (4) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... l, the same is being decided by a common judgment treating the Trade Tax Revision No. 519 of 2002 as leading case at the stage of admission itself. These are assessee's revisions for the assessment year 1993-94 (Central), 1992-93 (Central), 1994-95 (Central) against an order of the Tribunal dated 22 nd of February, 2002. The facts of the case are that the assessee is a private limited, compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at Rs. 4,15,84,976. Aggrieved by this assessment the assessee filed an appeal under section 9. The appeal of the assessee was dismissed by an order passed on 21st of July, 2001 against which the assessee filed a second appeal. The Tribunal by its order dated February 22, 2002 has partly allowed the appeal of the assessee but has confirmed the turnover of Central sales for the year in dispute at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seized on survey dated 15th July, 1994 do not conclusively go to establish that the sales shown by the appellant through its depot at Rajasthan and M.P. during the years 1992-93 to 1994-95, as reflected from the balance sheet are interState sales of appellant from Agra." His argument is that in view of the above finding there was no justification whatsoever for the imposition of Central sales tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Beverages clearly established that the goods have been sent from Agra to Rajasthan. I have heard learned counsels on both sides at length and also perused the material on record. On a perusal of the parchas it cannot be said that these parchas conclusively establish that any order had been placed by Jai Sales on the assessee which could be termed a prior order on the basis of which the goods hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tified. It makes no sense that the assessee which has no manufacturing unit would first get the goods in Agra and then send it to Rajasthan when it has available to do the beverage in Rajasthan itself, which is sent by sisters concern as stock transfer. In view of the above, the imposition made to the extent of a turnover of Rs. 6 lacs is bad and not justified. The order of the Tribunal to this e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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