9911796707
TMI Blog1994 (11) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... it allowed an appeal by the Commissioner of Sales Tax and setting aside the order of the Deputy Commissioner (Appeals) remanded the matter back to the assessing officer to enquire whether the dealer's principal had paid tax on the purchase of the goods which they sold through the dealer. I have heard the learned Standing Counsel and the learned counsel for the dealer-petitioner. The dispute re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal which took the view that the dealer should file a copy of the assessment order of his principal to show that the principal had paid tax on the purchases of those goods. The Tribunal, therefore, remanded the matter back to assessing officer to examine the assessee's claim again in that light. The goods in question have been sought to be taxed under section 3-D of the U.P. Sales Tax Act, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) was, therefore, right in holding that as the goods in question have been received by the dealer prior to March 4, 1974, he was not required to obtain form III-C(2). The observations of the Tribunal that the dealer should prove that its principals have paid tax on the said purchases is thoroughly untenable. It is not provided even in form III-C(2) which merely provides for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r had received the goods from his principals for sale in its commission agency. This is a fact which had been admitted by the assessing officer as well as by the first appellate authority and the Sales Tax Tribunal. Once it is accepted that the dealer is not the purchaser of the goods and they were entrusted to him by a third party for sale, no question of the transaction being deemed a first purc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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