1989 (1) TMI 327

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..... ision. Heard the parties and considered the facts. In this case the dispute primarily relates to the sales of shoes of Rs. 56,000 sold from 1st May, 1979 to 31st March, 1980. It may be mentioned that up to 30th April, 1979 footwear was taxable at the point of sale to the consumer. The assessee was a registered dealer and purchased footwear against form 3-A. With effect from 1st May, 1979 the t .....

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..... any sale of goods notified under sub-section (1) of section 3-D shall be assessed at the same rate as notified under subsection (1) if the purchaser is a person other than a registered dealer. In this case the assessee sold goods to person other than unregistered dealers. In view of a decision of the Division Bench of this Court in the case of Commissioner of Sales Tax, U.P. v. Babu Ram Mohan L .....

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