1982 (8) TMI 222

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..... that basis. 2. The Tribunal held that the assessee purchased bread and biscute from registered dealer but did not furnish form 3-A to the registered dealer from whom he purchased the articles. It is admitted that the tax was on the point of sales to the consumer. The Tribunal held that since the assessee had not furnished form 3-A to the selling dealer, the sale to the assessee must be deemed .....

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..... herwise to the satisfaction of the assessing authority and for the purposes also furnishes to the assessing authority such declaration, obtained from the purchasing dealer. In such form and manner and within such period as may be prescribed. It is admitted in this case that the assessee who himself is a dealer purchased bread and biscuits from registered dealer without furnishing the required form .....

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..... not consider them. These forms show that Desi Ghee had been purchased from registered dealers. No discrepancy in details could be discovered. In these circumstances, the Tribunal held that the sales should be excluded from the turnover. There is no error in this part of the judgment of the Tribunal. 6. In the result, I find no merit in this revision, which is dismissed with costs which I asses .....

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