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THE COMMISSIONER TRADE TAX U.P. LUCKNOW versus S/S ABHILAL ZIA LAL SAMBHAL

High Court of Judicature at Allahabad

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The Commissioner Trade Tax U.P. Lucknow v. S/S Abhilal Zia Lal Sambhal - SALES/TRADE TAX REVISION No. 491 of 2001 [2007] RD-AH 4718 (16 March 2007)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

Heard learned Standing Counsel.

By the impugned order, the Tribunal has held that the dealer acted as a Purchasing Commission Agent and purchased the goods on the basis of the order of Ex- U. P. Principal and after the purchases, the same were dispatched at the destination of Ex- U. P. Principal and both the purchases and dispatches were the part of the same transactions and accordingly, held that the purchases were made in the course of inter-State purchases.  Finding of the Tribunal in this regard, is the finding of fact.  

The Apex Court in the case of Commissioner of Sales Tax. Versus M/S Bakhtawar Lal Kailash Chandra reported in 1992 UPTC  page 971, held that the purchases made for and on behalf of Ex- U. P. Principal, are the purchases in the course of inter-State purchases and not liable to tax.

In the result, both the revision nos. 491 and 492 of 2001 fail and are, accordingly, dismissed.

Dt:16.03.2007.

MZ/491/01.


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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