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TMI Blog1991 (4) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... essing authority even though accepted the account books of the dealer enhanced the turnover to Rs. 1,46,790.39 with regard to welding alloys which was claimed as transit sale. The Assistant Commissioner (Judicial), Sales Tax, by his order dated 28th March, 1991, confirmed the order of the Sales Tax Officer. The Sales Tax Tribunal by ex parte order dated 18th January, 1988, on account of failure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in form C is not necessary if a dealer proves to the satisfaction of the authority, such sale is of the nature referred to in clause (B) of subsection (2) of section 6, i.e., sale to a registered dealer other than Government if the goods is of the description referred to in sub-section (3) of section 8 of the Act. In these circumstances it shall not be necessary for the assessee to file form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the nature referred to in clause (A) or clause (B) of this sub-section." Learned counsel for the petitioner also relied on the case reported in [1986] II ATJ 374 (Continental Engineers v. Commissioner of Sales Tax). Apart from the aforesaid legal argument the applicant has also tried to bring on record counterfoils of form C which were issued by the U.P. State Cement Corporation Ltd. in favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. The Tribunal will also consider the other aspect regarding the issue of form C to the dealer by the U.P. Cement Corporation Ltd. In this view of the matter I am not inclined to express any opinion on the merits of the case. The revision is allowed. The order dated 18th January, 1988, is set aside. The matter is remanded to the Tribunal to decide it afresh in accordance with the observations ..... X X X X Extracts X X X X X X X X Extracts X X X X
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