1978 (5) TMI 114

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..... mmissioner of Sales Tax, referred the following question for our opinion: "Whether, on the facts and in the circumstances of the case, the Additional Judge (Revisions) was legally justified to hold that the dealer was not importer when he received back the goods for disposal from another State?" The facts necessary for disposing of this reference fall within a narrow compass. The assessment year .....

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..... s. The Sales Tax Officer did not accept this contention and it also did not find favour with the appellate authority. The revisional authority, however, took the view that as the commodity was liable to tax at a single point and as the same goods which the assessee had purchased in U.P. were sold on being redespatched, the turnover was not liable to tax. In view of the finding that the assessee .....

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..... g so, as the assessee sold the goods after importing the goods from Jaipur, the impugned turnover was liable to tax in the hands of the assessee as an importer. In view of these conclusions, we answer the question in the negative in favour of the department and against the assessee. As no one has appeared on behalf of the assessee, there will be no order as to costs. Reference answered in the neg .....

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