1995 (10) TMI 226

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..... under Section 11 of U. P. Sales Tax Act filed at the instance of Commissioner of Sales Tax, U. P., Lucknow. The dispute relates to the assessment year 1980 - 81. The question raised in the revision reads as follows : Whether on the facts and in the circumstances of the Sales Tax Tribunal was legally justified to hold that the assessee made stock transfer of khal of the value of ₹ 6,02,6 .....

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..... be considered before the Sales Tax Tribunal, Ghaziabad, which set aside the reassessment order and recorded the findings that the purchaser M/s. Sudhakarmal Shermal, aforesaid had issued Form 'F' to the assessee against which the goods were sold. The subsequent denial on the part of the purchaser was of no consequence, for, the genuineness of Form 'F' was not disputed by the revenu .....

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..... t given any opportunity to cross - examine the Delhi dealer. The Tribunal has rightly held, considering the facts and circumstances of the case, that if the purchaser who had issued Form 'F' to the assessee had not entered the goods in his account books than the assessee cannot be held responsible for the same. Further the reassessment was not liable to be sustained in absence of any other .....

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