TMI Blog2019 (6) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal did not do so and did not give any specific finding that the documents produced by the assessee did not reflect what was stated by the dealer before the Appellate Authority. In the absence of any such specific finding to discredit the finding of the First Appellate Authority which was rendered after verification of the documents cannot be a reason for allowing the Revenue's appeal. The documents produced by the dealer, verified by the First Appellate Authority shows that the freight was bound by the Head Office at Delhi and shown in the books of account. In fact, the Tribunal does not deny the nature of the transactions and it records that there is no dispute that the goods were brought into the State by the petitioner/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit attributed at 15% on freight charges without any basis? 3. We have heard Mr.B.Sivaraman for Mr.Lakshmi Sriram, learned counsel for the petitioner and Mrs.Dhanamandhiri, learned Government Pleader for the respondent. 4. The Assessing Officer vide order dated 31.07.2001 held that the transport charges incurred by the petitioner's head office at Delhi while transferring material from Delhi to Chennai for execution of works contract has to be included in taxable turnover. The petitioner/dealer's specific case is that the freight charges of ₹ 7,51,762/- has been borne by the head office at Delhi and it is reflected in the books of accounts in the head office at Delhi in the profit and loss st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Therefore, in the absence of any such specific finding to discredit the finding of the First Appellate Authority which was rendered after verification of the documents cannot be a reason for allowing the Revenue's appeal. The documents produced by the dealer, verified by the First Appellate Authority shows that the freight was bound by the Head Office at Delhi and shown in the books of account. In fact, the Tribunal does not deny the nature of the transactions and it records that there is no dispute that the goods were brought into the State by the petitioner/dealer from their Head Office at Delhi and utilised in execution of works contract within the state and the goods brought in by the dealer were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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