9911796707
TMI Blog1994 (1) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... al for the assessment year 1977-78. By the impugned order, the revisionist's appeal has been dismissed. I have heard the learned counsel for the revisionist and the learned Standing Counsel. The assessee deals in brass wire and alloys, the sale of which is taxable at the point of sale to the consumer. For the year under consideration there was a survey at the business premises of the revisionist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also contended that the Tribunal was wrong in making out a new case that the assessee manufactured brass wire. A perusal of the orders of the authorities below would show that the dealer-revisionist got itself registered with the Industries Department and it was his own case that it had shown larger consumption of raw materials in order to procure larger quota of goods. This shows that the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, liable to tax under sub-section (1) of section 3-A or section 3-AA at the point of sale to the consumer, without payment of tax shall furnish to the selling dealer a certificate in form III-A, duly filled in and signed by him. Sub-rule (2) of rule 12-A provides that a sale of any of the goods referred to in sub-rule (1) shall be deemed to be a sale to the consumer unless the selling dealer pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de Co. v. Sales Tax Officer 1970 UPTC 467, in which a similar contention was accepted by this Court. Reliance was also placed on Commissioner of Sales Tax v. Bechu Lal Ganga Prasad 1981 UPTC 1213, in which it was held that under section 3-AAA every sale shall be presumed to be sale to the consumer unless the seller produces the relevant declaration. In absence of declaration liability to pay tax i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchased from its seller, the benefit of the ratio in the case of Riyasat Husain Hide Co. v. Sales Tax Officer 1970 UPTC 467 could not be given to the assessee. No other point argued in this revision. For the reasons discussed above, I find that the Tribunal has committed no error of law in upholding the assessment. The revision petition is, accordingly, dismissed. Petition dismissed. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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