High Court of Judicature at Allahabad
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The Commissioner,Trade,Tax U.P.Lucknow v. Jagan Lal Shiv Charan Das - SALES/TRADE TAX REVISION No. 743 of 1995  RD-AH 4399 (23 February 2006)
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''Act') is directed against the order of Tribunal dated 7.3.1995 relating to assessment year 1986-87.
During the year under consideration, applicant had made purchases on behalf of ex- U. P. Principal and despatched the same outside the State of U. P. at the destination of Ex-U. P. Principal in the course of interstate purchases. It appears that the dealer had issued Form 3-C (1) while making the purchases and therefore, the Assessing Authority had levied tax under Section 3-D (1) on the said purchases. Tribunal held such purchases in the course of interstate in view of decisions of Apex Court in the case of C.S.T Vs. M/S Bakhtawar Lal Kailash Chandra reported in 1992 UPTC page 971, and further held that Section 12-A(2) is not applicable to the purchases in the course of interstate. In my opinion, finding of Tribunal concluded by the finding of fact and the view taken by the Tribunal is covered by the decision of Apex Court reported in the case of C.S.T Vs. M/S Bakhtawar Lal Kailash Chandra (supra) and the Division Bench decision of this Court in the case of Mukund Lal Banarasi Lal Vs. CST reported in 2003 U. P. T. C. page 525.
In the result, revision fails and is dismissed.
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