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TMI Blog2008 (8) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. It has further found that the dealers received various bank drafts, the details of which have been noted in the order of the Tribunal. In view of the finding recorded by the Tribunal that the alleged sale by the dealer-applicant is suspicious and not beyond doubt, the authorities below were justified in refusing to extend any benefit of form IIIB to the dealer-applicant. When a transaction itself is surrounded by suspicious circumstances, as has been found in the present case, a person cannot take the shelter that the purchasing dealer had issued form IIIB. Revision dismissed. - 681 of 1993 - - - Dated:- 20-8-2008 - PRAKASH KRISHNA , J. PRAKASH KRISHNA J. The dispute in the present revision relates to the assessment year 1986- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire as to the correctness of the declaration? (v) Whether, on the facts and circumstances of the case, the Sales Tax Tribunal was legally justified in law in ignoring the relevant papers filed by the applicant at the time of hearing in respect of the sale made against form IIIB? (vi) Whether in any view of the matter the Sales Tax Tribunal was legally justified in law in fixing the tax liability against the applicant under section 4B? Shri Ashok Kumar, learned counsel for the dealer-applicant, submits only this much that the authorities below were not justified in not extending the benefit of form IIIB which was issued by Suman Kutir Udyog. The form IIIB was issued by the Department and there is no dispute that the said form is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal has recorded a finding that the dealer could not produce any evidence to show that any sale transaction took place at the hand of the dealer. It could not explain the manner in which the goods were despatched from Allahabad to Aligarh. The only explanation which was submitted by the dealer-applicant was that the purchaser took the delivery of goods at his shop and payment was made to him but the same has not been accepted. It has further found that the dealers received various bank drafts, the details of which have been noted in the order of the Tribunal. In view of the finding recorded by the Tribunal that the alleged sale by the dealer-applicant is suspicious and not beyond doubt, the authorities below were justified in refusin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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