9911796707
TMI Blog1999 (7) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. During the year under consideration, it purchased khandsari sugar from manufacturers who were holding eligibility certificates under section 4-A of the U.P. Sales Tax Act, 1948 as a consequence of which the sales of the sugar manufactured by such manufacturers was exempt from tax. The extent of such purchases was Rs. 4,14,251 and the dealer claimed exemption from tax on such purchases. The dealer-revisionist also sold sugar worth Rs. 1,50,500 as a commission agent of the manufacturers who were holding eligibility certificates under section 4-A and in respect of such sales and claimed exemption because of the eligibility certificate. These claims were denied by the assessing officer as well as the first appellate authority and the dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Court in Ranadey Micronutrients v. Collector of Central Excise 1996) 10 SCC 387 and in Collector of Central Excise v. Indian Petro Chemicals (1997) 11 SCC 318. Therefore, the Tribunal s order, on this point, does not suffer from any illegality. 6.. As regards the taxability of the purchases amounting to Rs. 4,14,251 admittedly the sugar was manufactured by persons holding eligibility certificate under section 4-A, as a result of which the sale of sugar by such manufacturers was exempt from tax. The contention of the Revenue, however, was that sugar was not subject to any sales tax and what was leviable thereon was purchase tax under section 3-D. Such tax according to the Revenue is leviable on a purchaser to whom the benefit of section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e satisfaction of the assessing authority after having furnished such declaration or certificate, obtained from the selling dealer, in such form and manner and within such period, as may be prescribed. (b) Every sale within Uttar Pradesh by a dealer, either directly or through another, whether on his own account or on account of anyone else, shall, for the purposes of sub-section (2), be deemed to be a sale to a person other than a registered dealer, unless the dealer selling the goods proves otherwise, to the satisfaction of the assessing authority after having furnished such declaration or certificate, obtained from the purchaser of such goods, in such form and manner and within such period, as may be prescribed. 8.. Admittedly in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (7) of section 3-D provides for circumstances when a sale shall be deemed to be made to an unregistered person, i.e., to a person other than a registered dealer. Meaning thereby, in case the required declaration or certificate is not obtained by the selling dealer from the purchasing dealer and furnished before the assessing authority, the sale would be deemed to be to a person other than a registered dealer, even if factually the purchaser may be a registered dealer. Rule 12-B provides that form III-C(1) shall be issued by the registered dealer to the dealer selling the goods mentioned in clause (a) of sub-section (1) of section 3-D. Admittedly, no such declaration in form III-C(1) was furnished by the respondent to the selling dealers ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
