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THE COMMISSIONER TRADE TAX versus S/S S.R.ISPAT PVT. LTD.

High Court of Judicature at Allahabad

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The Commissioner Trade Tax v. S/S S.R.Ispat Pvt. Ltd. - SALES/TRADE TAX REVISION No. 408 of 2001 [2007] RD-AH 4495 (14 March 2007)

 

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

Dealer/opposite party (hereinafter referred to as "Dealer") was carrying on the business of iron and steel. During the year under consideration sold certain goods to the parties against Form 3-B and claimed the exemption/concessional rate of tax on such sales. Assessing authority had disallowed the claim on certain turn over on the ground that the goods purchased were not mentioned in the recognition certificate issued to such purchasers. First appellate authority allowed the appeal and held that the items sold by the dealer was mentioned in the recognition certificate. Appeal filed by the Commissioner of Trade Tax was dismissed.

Heard learned counsel for the parties.

I do not find any error in the order of the Tribunal. Finding of the Tribunal that items in respect of which Form 3-B were issued were mentioned in the recognition certificate is finding of fact. Even if the items for which Form 3-B was issued were not mentioned in the recognition certificate still the claim of exemption/concessional rate of tax can not be denied to the seller unless the form is found to be forged and obtained as a result of collusion. In case of wrong issuance of forms, necessary action can only be taken against the purchaser and not against the seller. In this view of the matter, Trade Tax Revision Nos.408 and 414 of 2001 fails and are accordingly, dismissed.

Dt.14.03.07

R./408/01


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