2006 (7) TMI 609

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..... t the order passed by the Trade Tax Tribunal, Bench-II, Moradabad dated July 2, 1999 in Second Appeal No. 257 of 1998 (assessment year 1990-91), Second Appeal No. 93 of 1999 (assessment year 1990-91) and Second Appeal No. 271 of 1998 (assessment year 1990-91) and is confined to the issue as to whether mere submissions of form F, is sufficient to hold that the transactions in questions, were consig .....

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..... ion. From the records it is apparent that the Tribunal has proceeded to accept the case pleaded by the assessee in respect of consignment sale only on the ground that form F has now been produced by the assessee. The Tribunal has failed to take into consideration the intent and the requirement of rule 4(4) of the Rules, 1957. There is nothing on record to establish that the relevant records ref .....

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..... ppeal No. 271 of 1998 (assessment year 1990-91) afresh having regard to the provisions of rule 4(4) of the Rules of 1957. The aforesaid exercise must be completed by the Trade Tax Tribunal within two months from the date a certified copy of this order is filed before the Tribunal. The present trade tax revision is accordingly allowed subject to the observations made above. - - TaxTMI - .....

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