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Tvl.Star Leathers Rep. by its Proprietor K.A. Abdul Majeed Athupalam, Coimbatore v/s The Sales Tax Appellate Tribunal, Commercial Taxes Building Coimbatore & Others


Company & Directors' Information:- STAR INDIA PRIVATE LIMITED [Active] CIN = U72300MH1994PTC076485

Company & Directors' Information:- STAR COMMERCIAL CO PVT LTD [Active] CIN = U51491WB1946PTC013879

Company & Directors' Information:- SALES INDIA PRIVATE LIMITED [Active] CIN = U29191GJ1985PTC007880

Company & Directors' Information:- R K B SALES PVT LTD [Active] CIN = U45202PB2006PTC029932

Company & Directors' Information:- K A R LEATHERS PRIVATE LIMITED [Active] CIN = U19113TZ1988PTC002270

Company & Directors' Information:- P R SALES CORPORATION PRIVATE LIMITED [Active] CIN = U52399PN2011PTC141408

Company & Directors' Information:- P K SALES COMPANY PRIVATE LIMITED [Active] CIN = U74140DL2011PTC219681

Company & Directors' Information:- K B SALES LTD [Active] CIN = U51109WB1993PLC058255

Company & Directors' Information:- J K SALES PRIVATE LIMITED [Active] CIN = U74899DL2001PTC109479

Company & Directors' Information:- D K Y SALES PRIVATE LIMITED [Active] CIN = U74899DL2002PTC117108

Company & Directors' Information:- K M H LEATHERS PRIVATE LIMITED [Active] CIN = U19111TZ2002PTC010105

Company & Directors' Information:- K P R SALES PVT LTD [Active] CIN = U74899DL1983PTC016626

Company & Directors' Information:- M C SALES PRIVATE LIMITED [Active] CIN = U51909PB2007PTC031203

Company & Directors' Information:- A V M SALES PVT LTD [Active] CIN = U24112WB1990PTC048552

Company & Directors' Information:- P S SALES PRIVATE LIMITED [Active] CIN = U51432UP2002PTC026496

Company & Directors' Information:- A M SALES PRIVATE LIMITED [Strike Off] CIN = U74899DL1989PTC034571

Company & Directors' Information:- J B LEATHERS INDIA PRIVATE LIMITED [Active] CIN = U18209TN1991PTC020254

Company & Directors' Information:- S N SALES PRIVATE LIMITED [Converted to LLP] CIN = U74899DL1995PTC071621

Company & Directors' Information:- G C SALES PVT LTD [Active] CIN = U51109HR1989PTC030575

Company & Directors' Information:- A N LEATHERS PRIVATE LIMITED [Active] CIN = U52324DL2000PTC107828

Company & Directors' Information:- G. L. SALES PRIVATE LIMITED [Active] CIN = U51909DL2010PTC205078

Company & Directors' Information:- J P M SALES PRIVATE LIMITED [Strike Off] CIN = U52100TG2012PTC080686

Company & Directors' Information:- K K S K LEATHERS PRIVATE LIMITED [Active] CIN = U19113TZ1989PTC003005

Company & Directors' Information:- T M F LEATHERS PRIVATE LIMITED [Active] CIN = U01912TZ2000PTC007188

Company & Directors' Information:- C R SALES PRIVATE LIMITED [Active] CIN = U51311HR1989PTC034949

Company & Directors' Information:- D P LEATHERS PRIVATE LIMITED [Active] CIN = U19119TN1987PTC014434

Company & Directors' Information:- J. M. LEATHERS PRIVATE LIMITED [Active] CIN = U19116WB2011PTC161839

Company & Directors' Information:- S B SALES PRIVATE LIMITED [Active] CIN = U74899DL1984PTC019075

Company & Directors' Information:- A T P LEATHERS PRIVATE LIMITED [Strike Off] CIN = U74899DL1990PTC040844

Company & Directors' Information:- N A K M LEATHERS PRIVATE LIMITED [Active] CIN = U18209TZ2004PTC010980

Company & Directors' Information:- I AND F LEATHERS PRIVATE LIMITED [Active] CIN = U19129KA1991PTC012116

Company & Directors' Information:- STAR COMPANY LIMITED [Strike Off] CIN = U67120WB1927PLC005620

Company & Directors' Information:- S M G SALES PRIVATE LIMITED [Active] CIN = U52190DL1996PTC076099

Company & Directors' Information:- G N INDIA SALES PRIVATE LIMITED [Active] CIN = U74999WB2012PTC180525

Company & Directors' Information:- R. M G LEATHERS PRIVATE LIMITED [Strike Off] CIN = U19129UP2001PTC026362

Company & Directors' Information:- V. R. A. SALES PRIVATE LIMITED [Active] CIN = U74900UP2010PTC039548

Company & Directors' Information:- K K SALES PRIVATE LIMITED [Active] CIN = U20299UP1987PTC009147

Company & Directors' Information:- P S I SALES PRIVATE LTD. [Active] CIN = U74899DL1986PTC022999

Company & Directors' Information:- J D SALES LIMITED [Strike Off] CIN = U51909MH1983PLC029644

Company & Directors' Information:- K. LEATHERS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U19110MH1991PTC062137

Company & Directors' Information:- N D K SALES PRIVATE LIMITED [Active] CIN = U51101UP2009PTC037413

Company & Directors' Information:- H P SALES COMPANY PRIVATE LIMITED [Active] CIN = U51495DL2004PTC128566

Company & Directors' Information:- R. K. P. SALES PRIVATE LIMITED [Active] CIN = U52601UP2018PTC101743

Company & Directors' Information:- N R B SALES PVT. LTD. [Active] CIN = U51109WB1989PTC047356

Company & Directors' Information:- U C SALES PRIVATE LIMITED [Active] CIN = U30007DL2004PTC127320

Company & Directors' Information:- M A K SALES PRIVATE LIMITED [Amalgamated] CIN = U26106UP2003PTC027989

Company & Directors' Information:- D. K. G. SALES PRIVATE LIMITED [Active] CIN = U51909DL2012PTC232444

Company & Directors' Information:- G AND G SALES INDIA PRIVATE LIMITED [Under Process of Striking Off] CIN = U52339KL2001PTC015071

Company & Directors' Information:- G R COMMERCIAL PRIVATE LIMITED [Active] CIN = U74899DL2000PTC108839

Company & Directors' Information:- D S SALES PVT LTD [Active] CIN = U74899DL1981PTC011644

Company & Directors' Information:- S P M SALES PRIVATE LIMITED [Active] CIN = U51211DL1997PTC085322

Company & Directors' Information:- K S S SALES PRIVATE LIMITED [Active] CIN = U70200UP1999PTC024587

Company & Directors' Information:- S P C SALES PRIVATE LIMITED [Active] CIN = U51909DL2010PTC210237

Company & Directors' Information:- T I & M SALES LTD [Not available for efiling] CIN = U51900WB1967PLC015415

Company & Directors' Information:- K S LEATHERS PVT LTD [Strike Off] CIN = U18104WB2006PTC108589

Company & Directors' Information:- G S SALES PRIVATE LIMITED [Active] CIN = U74899DL1983PTC015481

Company & Directors' Information:- M B SALES INDIA PRIVATE LIMITED [Active] CIN = U74899DL1994PTC057259

Company & Directors' Information:- G B SALES PRIVATE LIMITED [Strike Off] CIN = U74900PN2013PTC149637

Company & Directors' Information:- M L G SALES PRIVATE LIMITED [Strike Off] CIN = U51909DL1996PTC075048

Company & Directors' Information:- K I A SALES PRIVATE LIMITED [Strike Off] CIN = U51909DL2003PTC122783

Company & Directors' Information:- M V SALES (INDIA) PRIVATE LIMITED [Active] CIN = U51909DL2008PTC184122

Company & Directors' Information:- R & Y SALES PRIVATE LIMITED [Strike Off] CIN = U74900DL1998PTC093675

Company & Directors' Information:- A S M SALES PRIVATE LIMITED [Strike Off] CIN = U45301UR2000PTC025735

Company & Directors' Information:- M J SALES PRIVATE LIMITED [Strike Off] CIN = U18101MH1988PTC049326

Company & Directors' Information:- STAR T V PRIVATE LIMITED [Strike Off] CIN = U51395UP1985PTC007023

Company & Directors' Information:- S B COMMERCIAL PVT LTD [Strike Off] CIN = U99999MH1982PTC028334

Company & Directors' Information:- G M SALES PRIVATE LIMITED [Strike Off] CIN = U99999MH1994PTC076494

Company & Directors' Information:- S G SALES PVT LTD [Active] CIN = U51909TG1989PTC010567

Company & Directors' Information:- STAR OF INDIA LIMITED. [Strike Off] CIN = U99999CH1946PLC001119

Company & Directors' Information:- M. P. LEATHERS PRIVATE LIMITED [Active] CIN = U19120MH1977PTC147887

Company & Directors' Information:- M P LEATHERS PVT LTD [Not available for efiling] CIN = U19116MP1977PTC001425

Company & Directors' Information:- O K G LEATHERS PVT LTD [Strike Off] CIN = U18209TN1989PTC018448

Company & Directors' Information:- M M LEATHERS PVT LTD [Strike Off] CIN = U19129TN1980PTC008332

Company & Directors' Information:- D K B SALES PRIVATE LIMITED [Strike Off] CIN = U51109WB2009PTC136057

Company & Directors' Information:- R. P. SALES PRIVATE LIMITED [Active] CIN = U16004UP1995PTC017800

Company & Directors' Information:- P M C SALES PRIVATE LIMITED [Strike Off] CIN = U74899DL1986PTC024459

Company & Directors' Information:- M M SALES PRIVATE LIMITED [Strike Off] CIN = U52602OR1993PTC003255

Company & Directors' Information:- S S G M SALES (INDIA) PRIVATE LIMITED [Strike Off] CIN = U74900PN2014PTC151358

Company & Directors' Information:- A P SALES PRIVATE LIMITED [Strike Off] CIN = U74899DL1977PTC008819

Company & Directors' Information:- A R SALES PRIVATE LIMITED [Active] CIN = U51909DL2003PTC123142

Company & Directors' Information:- B M SALES PRIVATE LIMITED [Strike Off] CIN = U51909DL2004PTC127901

Company & Directors' Information:- U R SALES PRIVATE LIMITED [Active] CIN = U51909PB2010PTC034419

Company & Directors' Information:- S W C SALES PRIVATE LIMITED [Strike Off] CIN = U52599PB2005PTC028340

Company & Directors' Information:- A. S. STAR PRIVATE LIMITED [Active] CIN = U74999RJ2016PTC056637

Company & Directors' Information:- U. G. SALES PRIVATE LIMITED [Strike Off] CIN = U51101MH2012PTC233364

Company & Directors' Information:- M I P SALES PRIVATE LIMITED [Strike Off] CIN = U51900MH1973PTC016482

Company & Directors' Information:- G V S SALES PRIVATE LIMITED [Active] CIN = U51900MH2004PTC149593

Company & Directors' Information:- K J SALES PRIVATE LIMITED [Strike Off] CIN = U74120MH2012PTC228743

Company & Directors' Information:- M G SALES PRIVATE LIMITED [Active] CIN = U74120UP2011PTC047801

Company & Directors' Information:- S F SALES PRIVATE LIMITED [Strike Off] CIN = U51101UP2011PTC044031

Company & Directors' Information:- S D T SALES PRIVATE LIMITED [Strike Off] CIN = U52390TG2012PTC080405

Company & Directors' Information:- D B S SALES PRIVATE LIMITED [Under Process of Striking Off] CIN = U74999UP2004PTC028747

Company & Directors' Information:- T M LEATHERS PRIVATE LIMITED [Strike Off] CIN = U19201DL2002PTC116236

Company & Directors' Information:- A R A LEATHERS PRIVATE LIMITED [Active] CIN = U19201DL2005PTC139617

Company & Directors' Information:- K N LEATHERS PRIVATE LIMITED [Strike Off] CIN = U19208DL2004PTC128531

Company & Directors' Information:- S M SALES PRIVATE LIMITED [Active] CIN = U51900DL1993PTC053285

Company & Directors' Information:- A N SALES PRIVATE LIMITED [Strike Off] CIN = U51909DL1997PTC091432

Company & Directors' Information:- A R V SALES PRIVATE LIMITED [Strike Off] CIN = U51909DL2005PTC138896

Company & Directors' Information:- STAR O & M PRIVATE LIMITED [Active] CIN = U74999DL2015PTC281303

Company & Directors' Information:- A. C. T. SALES PRIVATE LIMITED [Strike Off] CIN = U52100DL2008PTC172729

Company & Directors' Information:- K. D. STAR PRIVATE LIMITED [Active] CIN = U45201GJ2011PTC067973

Company & Directors' Information:- S SALES PRIVATE LIMITED [Not available for efiling] CIN = U51909DL2021PTC376262

Company & Directors' Information:- A G S COMMERCIAL PVT LTD [Strike Off] CIN = U45400WB1990PTC050079

Company & Directors' Information:- V R SALES PRIVATE LIMITED [Strike Off] CIN = U51109KA1990PTC011491

Company & Directors' Information:- A J SALES PVT LTD [Strike Off] CIN = U51909CH1989PTC009863

Company & Directors' Information:- G M SALES PVT LTD [Strike Off] CIN = U51909CH1992PTC012260

Company & Directors' Information:- A TO Z SALES (P) LIMITED [Strike Off] CIN = U74900DL1996PTC082425

Company & Directors' Information:- J C SALES PRIVATE LIMITED [Strike Off] CIN = U51109DL1982PTC014805

Company & Directors' Information:- M S SALES PRIVATE LIMITED [Strike Off] CIN = U74300UP1967PTC003153

Company & Directors' Information:- B R SALES COMPANY PRIVATE LIMITED [Strike Off] CIN = U34300DL1983PTC016125

Company & Directors' Information:- D V SALES PVT LTD [Strike Off] CIN = U51900MH1982PTC026068

Company & Directors' Information:- BUILDING COMPANY LIMITED [Dissolved] CIN = U99999MH1919PTC000616

Company & Directors' Information:- STAR LTD. [Dissolved] CIN = U99999MH1921PTC000957

Company & Directors' Information:- COMMERCIAL INDIA LIMITED [Under Liquidation] CIN = U99999MH1937PTC002591

Company & Directors' Information:- BUILDING COMPANY OF INDIA LIMITED [Not available for efiling] CIN = U99999MH1942PTC003646

Company & Directors' Information:- SALES LIMITED [Dissolved] CIN = U99999MH1945PTC004578

    W.P. No. 15844 of 2006 & 15614 of 2006

    Decided On, 16 March 2020

    At, High Court of Judicature at Madras

    By, THE HONOURABLE DR.(MRS.) JUSTICE VINEET KOTHARI & THE HONOURABLE MR. JUSTICE R. SURESH KUMAR

    For the Petitioner: R. Senniappan, Advocate. For the Respondents: R. Swarnavel, Government Advocate (Taxes).



Judgment Text

(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari calling for the records on the file of the first respondent in C.T.A.No.10/99 dated 25.10.2005 and quash the same insofar as the order of remand for re-examination is concerned.)Dr. Vineet Kothari, J.1. The Assessee M/s.Star Leathers has filed this writ petition against the order of the learned Single Judge dated 25.10.2005, by which the learned Tribunal has remanded the case back to the Assessing Authority for passing fresh Assessment Order for the reasons recorded by the learned Tribunal, in the following manner.“ In the case on hand, it is also seen from the notice that the Assessing Authority had not made any reference to the actual entries found in the recovered records but had given only the quantity pagewise and a conclusion that the claim of job work is not acceptable. The appellants are entitled for copies of the recovered records for filing their detailed objections and the request has been negatived on flimsy grounds. Further, the claim of job work was also not accepted by the Assessing Authority on the only ground that the appellants had not produced any book, stock register for tanning of skins received, cooly bills etc., But it is to be pointed out that the record recovered at the time of inspection, itself is the registered maintained at the Branch for receipt of the Hides and Skins from other dealers for job work, and the entries also contained receipt of salt and other chemicals from such dealers for the job work. It is seen from the explanation obtained from the appellant at the time of processing that the receipt of the raw-hides and skins from other dealers for job work and the entries also contained receipt of salt and other chemicals from such dealers for the job work. It is seen from the explanation obtained from the appellant at the time of processing that the receipts of the raw hides and skins for job work from other dealers are found entered in the stock maintained and that the labour charges received had also not been entered in the Day Book. But these details had not been considered by the Assessing Authority but had concluded the entries related to purchase by observing that the connected records were not produced. In the decision reported in 111 STC 143, it has been held as follows:-“Held, that the assessing authorities should give a little more consideration to the objections filed by dealers. They could not take a pre-judged view that the objections have to be overruled. The appellate authority was to give due consideration to all the facts and circumstances of the case and give proper relief.”The first appellate authority had also not considered the above facts and dismissed the appeals which is not sustainable. We therefore set aside the order of the Assessing Authority and also the first appellate authority and remit the matter back to the Assessing Authority for re-examination. The Assessing Authority is directed to examine the whole issue again with reference to the records, afford sufficient opportunity to the appellants and then pass orders.”2. Learned counsel for the appellant Mr.Senniappan submitted that, since the learned Tribunal has recorded the findings in favour of the Assessee, the Assessing Authority could not deviate from those findings and therefore, the remand made by the learned Tribunal is unjustified and therefore the Assessee has come before this Court by way of the present writ petition, challenging the order passed by the Tribunal.3. Per contra, Mr.Swarnavel, learned Government Advocate (Taxes) supported the impugned order and urged that the Assessee himself had been seeking opportunity to adduce evidence before the first appellate authority as well as before the Tribunal, and therefore the order of remand passed by the learned Tribunal is perfectly in consonance with the requirements of the case and therefore, the Assessee cannot challenge such remand by way of the present writ petition.4. Having heard the learned counsel for the parties, and after having gone through the records, particularly the reasons recorded by the learned Tribunal for such remand, we are satisfied that the remand was justified in the facts and circumstances of the case, and it gives an opportunity to the Assessee to adduce relevant evidence before the learned Assessing Authority once again and establish that the transactions in question were only job work and not taxable sales made in the hands of the Assessee. Although a remand after so many years may give rise to a difficulty on the part of the Assessee to adduce evidence, it seems that in the present case, records were seized by the Assessing Authority through a search made at the premises of the Assessee, which the learned Tribunal has noted in the aforesaid portion of the order, and has expected the Revenue Authorities to supply copies of the same to the Assessee and then prove its

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case in accordance with law.5. Therefore, in these circumstances, the remand at this belated stage also cannot be faulted, and accordingly we dispose of the present writ petition with a direction to the Assessing Authority to undertake the said remand proceedings and conclude the same as expeditiously as possible within six months from today. The Assessee may appear before the Assessing Authority, at the first instance on 08.04.2020.6. Accordingly, the Writ Petition is disposed of. No costs. Consequently, connected miscellaneous petition is closed.
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