LAWS(ALL)-2018-10-164

BASANT OILS PVT. LTD. Vs. COMMISSIONER

Decided On October 03, 2018
Basant Oils Pvt. Ltd. Appellant
V/S
COMMISSIONER Respondents

JUDGEMENT

(1.) Nine second appeals, preferred by the assessee, have been dealt with by the Tribunal in its composite order, which is impugned in this bunch of revisions. The Tribunal has rejected the second appeal of the assessee and thereby affirmed the orders passed by the assessing authority and the first appellate authority.

(2.) Assessee, herein, is a registered dealer engaged in the manufacture and sale of edible oil. Monthly returns were submitted and provisional assessment orders have been passed in respect of nine months by the assessing authority. The defence of the assessee that transactions, in question, were actually consignment sale and were backed by form-F and thereby exempted from levy of tax has been discarded by the assessing authority primarily on the ground that the transfer of goods itself had not been established. A finding of the assessing authority, in that regard, is based upon certain materials collected during inquiry, as per which, the vehicles had not moved from Mathura to other States inasmuch as movement of vehicles was recorded in the toll plaza.

(3.) The defence of assessee was that there were alternative and that the transportation had resorted to through alternative routes instead of toll plaza, which was examined by the assessing authority. Defence of the assessee, in that regard, does not appear to have been examined by the first appellate authority and the Tribunal in view of the fact that only provisional assessment was being made at this stage, and the same was subject to final assessment being drawn by the assessing authority. Consequently, the defence of the assessee remains yet to be examined on merits.