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TMI Blog2021 (11) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... imordial aspect has not been taken into account by the authorities concerned. Under the circumstances and the facts of the present case, there is no such issue in the order passed by the Tribunal that may warrant framing of question of law under Section 58 of the Act. Revision fails - revision petition dismissed. - Sales/Trade Tax Revision No. - 201 of 2021 - - - Dated:- 22-11-2021 - Hon'ble Jayant Banerji, J. For the Revisionist : Bipin Kumar Pandey For the Opposite Party : Vishwjit ORDER HON'BLE JAYANT BANERJI, J. Heard Sri Jagdish Mishra, learned Standing Counsel appearing for the revisionist and Sri Vishwajit, learned counsel for the opposite party. This matter pertains to the assessment year 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... includes,- (i) a local authority, body corporate, company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business; (ii) a factor, broker, arhati, commission, agent, del credere agent, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of buying, selling, supplying or distributing goods belonging to any principal, whether disclosed or not; (iii) an auctioneer who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not, and whether the offer of the intending purchaser is accepted by him or by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils to disclose the name and complete address of consigner or consignee or if discloses such name or address of consigner or consignee is found bogus, forged or not verifiable; or the owner or person in charge of a vehicle who obtained authorization for transit of goods from the officer in charge of entry check post but failed to deliver the same to the officer in-charge of the exit check post or fails to carry such documents as provided under Section 52 and follow such procedure as may be prescribed; (x) an owner or person in-charge of a godown, cold storage or warehouse who stores commercial goods, other than those of transporters except those referred to in sub-clause (ix); PROVIDED that a person who, not being a body corporate, sells ..... X X X X Extracts X X X X X X X X Extracts X X X X
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