TMI Blog2019 (8) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... not and it did not lead to the conclusion that the other entries with respect to transportation of goods to Delhi pertained to sale of those goods. Perusal of the order passed by the Tribunal does not, in any way, bring out evidence or reasoning in support of such conclusion. On the other hand, there does not appear to exist any consideration of the claim made by the assessee supported by Form-F as also assessment orders passed by the Delhi sales tax authorities. Matter requires further reconsideration - revision allowed by way of remand. - Sales/Trade Tax Revision No. - 1901 of 2008 - - - Dated:- 26-8-2019 - Saumitra Dayal Singh,J. For the Revisionist : Punit Kumar Upadhyay,N.C. Gupta For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority reached a conclusion that the assessee had not affected any stock transfer of goods from Greater Noida to Delhi but had, in fact, sold the goods to Delhi. Those conclusions have been confirmed by the appeal authorities. 4. Assailing the above order, learned counsel for the assessee would submit that all the transactions of stock transfer were covered against Form-F issued by the Delhi Branch of the assessee. Further, the existence of the Delhi Branch could not be doubted in view of such Forms being issued by the Delhi Branch of the assessee and also in view of the fact that the assessee had been subjected to tax by the Delhi revenue authorities. Those orders had been filed along with the reply to the show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mit that Ex.13 clearly established that the assessee had sold the goods outside the State. 7. Having heard learned counsel for the parties and having perused the record, in the first place, no reliance could have been placed by the authorities on the alleged survey claimed to have been conducted by the U.P. revenue authorities, at Delhi. Clearly, there was no power under the Act to conduct such a survey independently, i.e. without participation of the Delhi sales tax authorities. Also, as a fact, there does not appear to exist any evidence of such survey having been conducted. 8. Then, with respect to the survey conducted at the Greater Noida godown of the assessee, though, there can be no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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