TMI Blog1982 (11) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee are not registered dealers and also that the assessee had failed to prove that those dealers have paid to tax. Accordingly, it held that the assessee was liable to pay the tax. On appeal, the Assistant Commissioner granted relief in respect of 12 items out of 23 items. With respect to remaining 11 items, the Assistant Commissioner held that the registration numbers of the dealers from whom the assessee is said to have purchased the groundnut oil were not tallying with the correct registration numbers as per the records of the department. The registration numbers given in the bills, it was found, were not assigned to those particular dealers. On further appeal, the Sales Tax Appellate Tribunal, in an elaborate order, granted re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee to establish that he is a second seller, he is liable to pay tax. ( 3. ) Mr . P. Babul Reddy, the learned counsel for the assessee, contended that the Tribunal has failed to consider relevant material which has vitiated its finding. His contention is that the assessee, among other documents, has produced way bills issued by the said three dealers, which also bear the stamp of the check post. The way bills, according to the counsel, show that the goods were indeed transported from Proddatoor to Hyderabad. He contends that the assessee is a major manufacturer of refined oil whose turnover is in crores of rupees every year and that the he relied upon the bills and other documents produced before him at Hyderabad and purchased the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n has to be discharged by the assessee-dealer only. To discharge this burden the assessee has produced sale bills, way bills, and the particulars of cheques issued by him to such sellers. So far as the sale bills are concerned, it was found that registration numbers mentioned therein did not belong to those dealers during the relevant assessment year. It is true that the Tribunal has not considered the way bills purporting to have been issued by the said three dealers. But we are not inclined to remand the matter to the Tribunal for arriving at a fresh decision after taking into consideration the said way bills, for the said way bills suffer from the same defect as the sale bills - namely, the wrong registration number. The Tribunal disbeli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he claims to have purchased the groundnut oil, do in fact exist. No such attempt was made by him at either appellate stage. In these circumstances, we are unable to say that the Tribunal has decided any question of law erroneously or that it has failed to decide any question of law within the meaning of section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957. ( 6. ) We must also point out that the pro forma of the way bills prescribed by form No. 10 under the A.P. General Sales Tax Rules as in vogue during the assessment year 1970-71, is different from the pro forma which is now in vogue. During the assessment year 1970-71, the way bills were not issued by the assessing authority or by any sales tax authority to a particular dea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Tribunal under section 22(1) of the A.P. General Sales Tax Act. ( 8. ) Mr . Babul Reddy relied upon a decision reported in Bandamidi Rajaiah and Sons v. Board of Revenue [1978] 42 STC 145 (AP) to contend that the sales tax authorities were bound to enquire further whether the dealers from whom the assessee claims to have purchased the goods, do in fact exist or not, notwithstanding the fact that the registration number mentioned by them in their bills was found to be false. We have perused the decision and we are of the opinion that the said decision does not lay down any such principle. That was a case where the assessee submitted a detailed list of registered dealers from whom he purchased the goods giving details as to the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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