High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Agarwal Traders, Jalaun - SALES/TRADE TAX REVISION No. 789 of 2001  RD-AH 5754 (30 March 2007)
Hon'ble Rajes Kumar, J.
Heard Learned Standing Counsel.
By the impugned order Tribunal has accepted the claim of the dealer/opposite party (hereinafter referred to as "Dealer") about the purchases made for and on behalf of Ex.-U.P. Principal. Tribunal held that the dealer had furnished the complete details of the purchases and its dispatch. Purchases were made from the farmers and some were made from the registered dealer. In 6R relating to the purchases made from the farmers name of the Ex-U.P. Principal and the purchases made from the registered dealer name of Ex-U.P. Principal are mentioned. This finding is also available in the assessment record. Assessing authority rejected the claim merely on the ground that the details of the payment by the Ex-U.P. Principal could not be furnished. Finding of the Tribunal that the purchases were made for and on behalf of Ex-U.P. Principal and after the purchases same were despatched at the destination of the Ex-U.P. Principal in the course of inter-State purchases is finding of fact. Apex Court in the case of Commissioner of Sales Tax and others Vs. M/s Bakhtawar Lal Kailash Chand Arhti and others, reported in 1992 UPTC, 971 held that the purchases made for and on behalf of Ex.-U.P. Principal and its despatches thereafter are the purchases in the course of inter-State and is not liable to purchase tax as well as Central Sales Tax.
In the result, Trade Tax Revisions No.789 and 809 of 2001 fail and are accordingly, dismissed.
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