9911796707
TMI Blog2003 (4) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany registered under the Companies Act having its registered office at Calcutta and has manufacturing unit at Renukut, where it is manufacturing Caustic Soda, Calcium Chloride, Finished Calcium Chloride and Solid C.P.W. etc. Admittedly, the assessee has got its branch offices/ Depots at Bombay, Delhi and Madras. In the relevant assessment year / e. for the Assessment Year 1991 -92 the books of account of the applicant were accepted, but the claim in respect of stock transfer was rejected by the Assessing Authority holding that the alleged stock transfer to Calcutta, Bombay, Madras and Delhi were, Infact, inter-State sale. It is relevant to state here that before filling assessment order detailed show cause notice was issued to the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transfer or is inter-State sale is basically a question of fact and all the authorities after examining relevant records produced by the assessee, have granted necessary relief to the assessee. 6. Having considered respective submissions of the learned Counsel for the parties I am of the view that the matter should be remanded back to the Tribunal for decision on merits afresh. The Tribunal under Section 10 of the Act is the last fact-finding authority. It is well settled that the Tribunal being the last fact finding authority should have applied its independent mind to the respective contentions of the parties. A perusal of the memo of second appeal shows that the assessee has challenged the order of First Appellate Authority and submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is that a duty has been caste upon the Taxing Authorities to assess the tax in accordance with law and they are bound to examine each and individual transaction and then to decide whether it constitute inter-State sale liable to tax under the Taxing statute. The said judgment has been followed in 1993 U.P.T.C. 527, M/s. Indo Bulger Foods v. Commissioner of Sales Tax. Following the aforesaid binding pronouncements, the order of the Trade Tax Tribunal under revision is set aside. The revision is allowed and the matter is remanded back to the Tribunal for deciding the appeal of the assessee afresh in accordance with law and in the light of observations made above.
8. There will be however, no order as to costs. X X X X Extracts X X X X X X X X Extracts X X X X
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