9911796707
TMI Blog2008 (7) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessment year 1993-94. In the memo of revision the following question of law has been raised: 1.. Whether, the Trade Tax Tribunal was legally justified in accepting form IIIG-2 issued by Mukesh Trading Co., Jalaun despite the incriminating evidences on record indicating that the same was not a proper and valid declaration form? The disputes relates to the assessment year 1993-94. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay the purchase tax on its own and therefore the dealer-opposite party could not be saddled with the liability even if the said purchases have not been disclosed by the selling dealer in its return. Shri B.K. Pandey, learned standing counsel for the Department, submits that the Tribunal has not reversed the findings recorded by the two authorities below that there were alterations and manipulat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re exempt at the hands of the dealer-opposite party. Considered the respective submission of the counsel for the parties and perused the record. The assessing officer in paragraphs 5 and 6 of the assessment order has noticed that figure O in the form with regard to the value of the goods in question has been erased. However, the dealer denied any erasing in the said form and came with the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the purchasing dealer and the selling dealer are carrying on business in the same market, a valid consideration. The Tribunal without examining these aspects of the case has obviously committed a mistake by setting aside the two orders of the authorities below. Apart from the above, it was found that the dealer obtained the said form in collusion with the selling dealer, he cannot be permi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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