9911796707
TMI Blog1994 (1) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 4th July, 1983 passed by the Sales Tax Tribunal, Bareilly whereby it dismissed the second appeal of the assessee arising out of its assessment for assessment year 1976-77. 2. I have heard the learned Counsel for the revisionist and the learned Standing Counsel. 3. The first question that is raised in this revision is about the taxability of purchases of hides and skins in the sum of ₹ 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and their subsequent sales by the revisionist was not taxable. This contention has been negatived by the Tribunal, 4. Learned Counsel for the revisionist conceded that this controversy stands covered against the dealer-revisionist by virtue of my judgment dated 23rd September, 1994 in Sales Tax Revision No. 536 of 1988 - Mis. Shivan Tannery v. Commissioner of Sales Tax*, in which it was held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d been denying the taxability of the purchases on the ground that it were the sales that were taxable in the hands of the selling dealer because the revisionist did not furnish any Form III-A to them. The authorities below have treated the tax levied as the tax admittedly payable and the learned Tribunal has observed that the dealer had not wrongly admitted the liability for tax. Under the proviso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealers could not have been taxed if it could be established that they had been subjected to tax in the hands of those dealers. In the case of/. K. Synthetics Limited v. The Commercial Tax Officer, 1994 UPTC 893, the Hon'ble Supreme Court while dealing with an identical provision under the Rajasthan Sales Tax Act observed that the law does not envisage the assessee to predicate the final asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
