TMI Blog2020 (3) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the Assessing Authority himself, furnishing of the same again before the Appellate Authorities was not at all called for. And therefore, on this premise, the Appellate Authority should not have confirmed the finding of the Assessing Authority that the Assessee is liable to pay tax under the Central Sales Tax Act. There is no error in the order of the learned Tribunal and the finding of fact recorded by the learned Tribunal does to require any interference in this writ petition filed by the Revenue - Petition dismissed. - W. P. No. 28067 OF 2004 - - - Dated:- 5-2-2020 - THE HONOURABLE DR.JUSTICE VINEET KOTHARI AND THE HONOURABLE MR.JUSTICE R.SURESH KUMAR For the Petitioner : Ms. G. Dhanamadhari Government Advocate (Taxes) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the goods were sold, the sale amount and tax collected are contained. The assessee have established to have moved their goods accompanied by Form XX's which are legal documents of transportation as held in 96 STC 98. The mode of remittance by DD is also available in the sale pattials. Hence the findings of the Assessing Officer in (i) to (xiii) of the assessment order in pages 5 and 6 are therefore legally of no avail to the Department to create a tax liability on the dealer. When the Assessee has furnished declaration in form F , issued by the agent and documents of transportation, unless the authorities below were able to record a finding contrary to the information available in these documents which was in turn based upon their ow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erves to be allowed and the impugned order passed by all the three authorities concurrently deserve to be set aside. 6. Admittedly, before the Assessing Authority himself adequate proof of movement of goods from Tamil Nadu to Kerala had been produced by the Assessee. In support of the branch transfer/ stock transfer made by the Assessee, the prescribed Form F were also furnished by the Assessee. No preconcluded contract with the buyer was found in the record of the Assessing Authority. The mere presumption of the Assessing Authority without any documentary evidence that the goods have moved from Tamil Nadu to Kerala and Bangalore pursuant to some pre-existing contract is unfounded. Merely because the agent happened to sell the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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