9911796707
TMI Blog2000 (9) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 28th November, 1997, passed by the Trade Tax Tribunal, Saharanpur Bench, Saharanpur, in Second Appeal No. 331 of 1994 (Assessment Year 1989-90), has filed the present revision under Section 11 of the U. P. Trade Tax Act. 2. Briefly stated the facts of the case are that the opposite party is a registered dealer under the provisions of the Act, and is engaged in the business of foodgrain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... immediately on the next day. On these facts the Tribunal had come to a conclusion that the purchases in question were in the course of inter-State purchases and in view of the decision of the Hon'ble Supreme Court in the case of Commissioner of Sales Tax, U. P. v. Bakhtawar Lal Kailash Chand, reported in 1992 U.P.T.C. 971, the State of U. P. has no jurisdiction to levy the tax. The findings re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while making the purchases from the cultivators. For making a purchase to be falling in the course of inter-State purchases only the movement of goods from one State to another should be in pursuance of an agreement of sale. The order received from the Ex-U. P. principal alongwith the instructions regarding despatch order is also not in dispute. Thus, the purchases have rightly been held to be in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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