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TMI Blog2004 (4) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... erut for supply of bare soft pumps at Meerut factory. The applicant placed an order for supply of requisite pumps to M/s. K.S.B. Pump Limited, Pune. It ordered M/s. K.S.B. Pump Limited pune to dispatch the goods at Meerut M/s. K.S.B. Pumps Limited Pune, prepared a bill in favour of the applicant and G.R. was prepared showing M/s. K.S.B. Pumps Limited as the consigner and self as consignee. M/s. Central distillery and Breweries Limited supplied two Forms 31 obtained from the Sales Tax department to the applicant to accompany the goods from Pune to Meerut. The material on record, as noted by the Trade Tax Tribunal in its order, goes to show that two cases of Pumps were being imported from Pune to Meerut and for the said import Form 31 issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the State goods which arc intended to be sold in side the State of U.P. In such circumstances that the turnover thereof can be taxed in accordance with the provision of the Act. The concerned goods should not be only liable to be taxed under the Act, but they should also be imported by such person in connection with his business. 5. Another Division Bench in the case of Aster Technologies Pvt. Ltd. v. State of U.P., (1990) 12 S.T.R. 56, did not approve the seizure order passed under Section 28-A of the Act on the ground that Form-31 was not to the name of the petitioner but of the purchaser, namely, M/s. Mela Hotel Limited, Ghaziabad. The fact that the goods were being brought within State at the instance of Mela Hotel Limited, Ghaziabad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should have been issued by the leasing company which has placed the order. It hardly makes any difference because the transaction has come to the notice of the department which is wholly accounted for and it is the duty of the Assessing Authority to tax the person liable for the same. The goods were ordered to be released without security. This judgment has been followed in the case of M/s. Electronic Foremen (Construction), Agra v. Commissioner of Sales Tax, 1994 U.P.T.C. 189 and it has been held that Forms 31 and 32 can be given either by the person who had ordered for supply of the goods or by the person for whom the goods were being supplied because the purpose of Form 31 is simply to the department known that the goods arc being import ..... X X X X Extracts X X X X X X X X Extracts X X X X
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