TMI Blog2016 (12) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... nal had perused before it the entire set of documents, including the purchase order and the details of supply. It found that the goods were despatched from Madhya Pradesh to Hyderabad on 22-3-2004 in pursuance of a purchase order dated 2-3-2004. All the documents evidencing this were produced. Therefore, the Tribunal concluded, as a matter of fact, that the goods have directly gone to the purchasing party at Hyderabad, without entering the State of Maharashtra. Hence, the appellant before it and the respondent before us was not obliged to produce the “C” Form. It was found, as a matter of fact, that the State of Maharashtra cannot levy, assess and recover the central sales tax as the goods have not moved from Maharashtra. That is how the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 4 of the said Act. That was without any sufficient proof or documentary evidence. During the arguments, when this was pointed out to the Tribunal, it refused to refer the question of law as formulated for answer and opinion by this Court. Hence, Mr. Sonpal would submit that the questions at page 3 of the paper book are all questions of law. The reference application, therefore, be allowed. 4. With the assistance of Mr. Sonpal, we have perused the Assessment Order, copy of which is at annexureA on page 12. The Assessment Order records that the general turnover of sales under Section 75 is determined and which includes central sales tax collection in the course of the interstate sales under Section 6(2). They were allowed because they we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the purchasing party at Hyderabad, without entering the State of Maharashtra. Hence, the appellant before it and the respondent before us was not obliged to produce the C Form. It was found, as a matter of fact, that the State of Maharashtra cannot levy, assess and recover the central sales tax as the goods have not moved from Maharashtra. That is how the levy of tax to the extent of ₹ 1,19,980/was deleted. 6. The entire exercise is factual in nature. Based on the undisputed factual position, the claim was granted. We do not see how such an exercise can raise any question of law and for the opinion and answer by this Court. The direction to delete the tax in the light of the admitted documentary evidence, therefore, cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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