9911796707
TMI Blog2003 (3) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred as "Act") against the order of Tribunal dated September 18, 1990 relating to the assessment year 1981-82. 2.. Dealer was carrying on business of footwears. Footwear was liable to tax at the point of sale to consumer. Dealer purchased footwear against form III-A and thereafter sold in the course of interState sale to the party, M/s. Akai Impex Pvt. Ltd., Bombay, who had exported the same. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evision has been filed. 3.. Tribunal has upheld that the levy under section 3-AAAA on the ground that the exemption under section 3-AAAA was available only on the situation when the sale had been made in the same form and condition within the State of U.P. or in the course of inter-State sale. According to the Tribunal, the exemption was not available in case of export. 4.. I have heard Sri Bhar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) from any registered dealer in circumstances in which no tax is payable by such registered dealer, shall be liable to pay tax on the purchase price of such goods at the same rate at which, but for such circumstances, tax would have been payable on the sale of such goods; (b) from any person other than a registered dealer whether or not tax is payable by such person, shall be liable to pay tax o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he purpose of this section and of section 3-AAA the sale of- (i) ginned cotton after ginning raw cotton purchased as aforesaid; or (ii) dressed hides and skins or tanned leather after dressing or tanning raw hides and skins purchased aforesaid; or (iii) rice during the period commencing on September 2, 1976 and ending with April 30, 1977, after hulling paddy purchased as aforesaid; shall be de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of section 3-AAAA which stood at that time but now has been substituted by new section 3-AAAA, referred above by U.P. Act No. 31 of 1995 with retrospective effect from April 1, 1974 as a result, old section does not exist and only new section exist. 8.. In the result, the revision is allowed and the order dated September 18, 1990 is set aside. Tribunal is directed to pass the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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