TMI Blog2023 (12) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... :- The goods supplied to the roller flour mills were in fact goods on which tax had already been paid tax @ 4%. This fact is also evident from the order of assessing authority, but relevant documents could not be produced by the revisionist before the assessing authority. In the said situation, it would be in fitness of things that an opportunity is given to him to demonstrate that the goods supplied to the roller flour mills is covered by Notification dated 21.05.1984 and the conditions made therein are fulfilled. With a view to giving opportunity to the revisionist to demonstrate the fulfillment of the conditions prescribed in the aforesaid order, the matter is accordingly remitted to the Trade Tax Tribunal. In the remand proceedings, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 levy procurement scheme of the Price Support Scheme. The revisionist is entrusted inter alia with the duty of collecting levy food grains for and on behalf of the State of U.P. and for storing the same for the Central Pool. 5. The dispute in the present revision is with regard to the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, he disallowed the rebate of 2% which would otherwise has been admissible to the revisionist as per Notification dated 21.05.1994. The revisionist being aggrieved by the assessment order dated 18.05.2006 preferred a first appeal before the Joint Commissioner (Appeal-3), Trade Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ession 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 Section 4B. He further submits that the petitioner was unable to demonstrate that the goods which was supplied to the roller flour mills had in fact been subjected to tax @ 4% being the first purchaser of goods and consequently he submits that in case the revisionist had produ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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