9911796707
TMI Blog1991 (4) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... at Rs. 45,89,660.20 and the net turnover at Rs. 20,63,771.24. The assessing 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 Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that in view of the second proviso furnishing of declaration 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 cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority referred to in the preceding proviso that such sale is 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use (A) or clause (B) of sub-section (2) of section 6 of the 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 Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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