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TMI Blog2023 (12) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... reby it has rejected the second appeal preferred by the revisionist. 3. The facts in brief are that the revisionist is a Central Government Undertaking and is registered dealer under the U.P. Value Added Tax Act, 2008. The revisionist renders services to producers and consumers alike by procuring food grains at the notified prices, providing buffer stocks of food grains and essential commodities and acts as an agency of the Union of India. 4. It has been stated that the procurement and distribution of food grains is regulated by various control orders as well as orders and directions of the Union of India and State of U.P. The food grains are also collected under the various orders passed under the Essential Commodities Act and under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per cent on the turnover of first purchase of such goods." 7. As per the said notification, a rebate of 2% is admissible on the turnover of the first purchase of the goods after demonstrating that the said foods were sold after obtaining form 3B from the dealer and the goods should be the declared goods liable to be taxed under Sub-Section 2 of Section 4B. 8. The Assessing Officer while considering the assessment for the assessment year 2000-01 had issued notices to the revisionist but despite notices no one appeared and ultimately the representative who appeared could not satisfy or produce any documents that the said roller flour mills was with regard to goods on which the tax had already been paid. It is due to the aforesaid reasons, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that merely because the assessing authority was not satisfied on the basis of records that the goods supplied to the roller flour mills had already been subjected to tax @ 4% he has rejected the contention of the revisionist. He has submitted that all the documents are in possession and knowledge of the revisionist and he can demonstrate the same before the competent authority. 12. Learned Chief Standing Counsel on behalf of the State has supported the impugned order. He submits that as per the notification dated 21.05.1994, it was provided that the petitioner would have to demonstrate that the said wheat has been sold after obtaining Form 3B and secondly the said goods have to be declared goods liable to be taxed under sub-Section 2 of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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