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2016 (11) TMI 752 - ALLAHABAD HIGH COURT

2016 (11) TMI 752 - ALLAHABAD HIGH COURT - TMI - Revision of assessments - sale of food grains on commission basis - inter-State sales - Held that: - there is no inviolable condition that the dispatch must be made within three days. If this conclusion of the Tribunal be correct, it would be all the more important and of relevance for an exercise being undertaken by the assessing authority to identify and bifurcate those transactions in which supplies have been made within three days. More fundam .....

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sessing authority was justified in addition of two items while computing the liability of the revisionist - revision allowed - matter remanded to the Tribunal for a decision afresh. - SALES/TRADE TAX REVISION No. 19, 20 of 2005 - Dated:- 30-8-2016 - Hon'ble Yashwant Varma, J. For Applicant :- Rishi Raj Kapoor, Krishna Agrawal For Opposite Party :- S.C. ORDER Heard Sri Krishna Agarwal, learned counsel for the revisionist and Sri B.K. Pandey, the learned Standing Counsel. These two revisions .....

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ant Commissioner while accepting the books of account of the revisionist rejected the claim regarding sale of food grains on commission basis. These sales were in fact treated as inter-State sales. Aggrieved by the said order the revisionist took the matter to the first appellate authority which remanded the matter to the assessing authority for passing orders afresh. Pursuant to the said remand the assessing authority passed an order on 27 August 1991 imposing a tax liability of ₹ 3,61,61 .....

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₹ 3,83,881/-. The appeal taken against the said order was allowed in part with the tax liability being reduced to some extent by the first appellate authority. Aggrieved by the same both the applicant-revisionist as well as the Commissioner Trade Tax took the matter in appeal. The Tribunal on 14 October 2004 has rejected the appeal of the revisionist, allowed the appeal of the department and consequently confirmed the assessment order. It is this order which forms the subject matter of cha .....

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2327;यी अपील के सम्बन्ध में माननीय सदस्य बिक्री कर अधिकरण पीठ- झाँसी द्वारा केवल प्रान्त  .....

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67;त किया गया है अन्य बिन्दुओं के सम्बन्ध में कोई निर्देश नहीं दिए गए हैं l अतः केवल प्रान&# .....

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2367;प्रेषित वाद का निस्तारण किया जायेगा l " However Sri Agarwal contends that in the ultimate computation made by the assessing authority, Items 8 and 9 which were additional liabilities came to be fastened upon the revisionist and which did not form part of the order of assessment as originally made. In this vie .....

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itself in this respect on behalf of the assessee had noted the submission and issued operative directions that each transaction must be tested independently, the assessing authority undertook no such exercise and did not bifurcate those transactions which evidenced a supply of the purchased goods within a period of three days. Insofar as the addition of items by the assessing authority is concerned, this Court notes that the objections taken by the revisionist in this respect have gone unnotice .....

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