TMI Blog2017 (5) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... e first time before the Tribunal. So far as claim with regard to stock transfer of ₹ 28,06,523.73 is concerned, it is apparent that the assessee from the very initial stages has pressed its claim of stock transfer on the basis of documents on record - It was open for the assessee to have established with reference to other materials brought on record that the stock transfer had taken place. The specific case of the assessee of stock transfer backed by bill and other materials, which have been brought on record, have also not been taken note of by the Tribunal in its order - The order of Tribunal, therefore, on such count also cannot be sustained, and the matter is required to be reconsidered by the Tribunal on such facts. App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity, the revisionist received another Form-F No.390686 for a sum of ₹ 3,72,433.30. This Form, however, was not accepted by the assessing authority. Claim in respect of 07 Forms, which were remitted by the first appellate authority, however, was accepted. To the extent Form No.390686 was not accepted, the assessee filed an appeal, which was rejected, and ultimately the matter was taken to Tribunal. During pendency of second appeal before the Tribunal, the assessee received 03 further Form F, and filed it alongwith application under Section 12-B. The Tribunal vide order impugned has rejected the assessee's claim and, and all 04 forms i.e. one filed at the stage of re-assessment pursuant to remand and 03 filed at the stage of Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.2002? (iii) Whether the Tribunal rightly did not allowed those stock transfers to which form F was not received although the stock transfer vouchers, bilties and details relating to stock transfer was submitted before the assessing authority and the Tribunal without considering each and every stock transfer individually specially when for A.Y. 1993-94 (Central) decided on 26.03.2007, the Tribunal in case of the applicant has accepted the stock transfers despite form F having not submitted? (vi) Whether the Tribunal rightly affirmed the imposition of interest ignoring that as per Government interest waiver scheme-2003 the applicant opted for the waiver of the interest by deposit of ₹ 1,27,362/- as balance demand and ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch directions, the same power as it originally had in making the assessment under Section 7 of the U. P. Sales Tax Act. But where the order of assessment is set aside by a revisional authority under Section 10 of the Sales Tax Act, the jurisdiction of the Sales Tax Officer to make the assessment can be circumscribed by the specific directions given by the Revisional Authority in that regard. If under the remand order made by the Revising Authority the jurisdiction of the Sales Tax Officer to make the assessment has been limited, the Sales Tax Officer will have the jurisdiction to make the assessment only to the extent to which he has been permitted to do so under the orders of the Revising Authority. 6. In the facts of the present cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed during pendency of the second appeal. Once the reasons were apparent on the face of record, the Tribunal was not justified in discarding these forms and finding of Tribunal cannot be sustained. 8. So far as claim with regard to stock transfer of ₹ 28,06,523.73 is concerned, it is apparent that the assessee from the very initial stages has pressed its claim of stock transfer on the basis of documents on record. It was contended before the Tribunal that assessment period herein was 1997-98, and pre-amended position in law would operate, wherein the issuance of Form-F was not mandatory. It was open for the assessee to have established with reference to other materials brought on record that the stock transfer had taken place. Mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the matter is being remitted back to the Tribunal for a fresh consideration, in view of the observations made above, the question of grant of benefit under the Interest Waiver Scheme need not be commented upon, at this stage, inasmuch as such claim would have to be examined in light of the adjudication made by the Tribunal afresh, pursuant to the directions issued in the present matter. The plea of interstate sale being backed by Form-C filed before Tribunal shall also be examined, in accordance with law. It is clarified that the adjudication made by the Tribunal shall be confined to the materials already available on record, and an opportunity to lead fresh evidence need not be granted to the assessee. 11. The revision stands dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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