High Court of Judicature at Allahabad
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Commissioner Of Trade Tax v. M/S P.B. Stone Co. P.B. Traders - SALES/TRADE TAX REVISION No. 3084 of 2004  RD-AH 19359 (16 November 2006)
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as the ''Act') is directed against the order of the Tribunal dated 21.07.2004 relating to the assessment year 1995-96 under the U. P. Trade Tax.
The Assessing Authority had levied the tax on the sales made to M/S Siya Ram Sales Corporation, Agra and M/S Mamta Industries, Orai, in respect of which, Forms 3-A were furnished on the ground that the aforesaid two parties have not paid tax on the alleged purchases. The First Appellate Authority allowed the appeal in respect of the aforesaid levy and deleted the tax. The Commissioner of Trade Tax filed Appeal, which has been dismissed. The First Appellate Authority as well as the Tribunal both have held that the Assessing Authority had not found the alleged Forms 3-A issued by the aforesaid two parties as non genuine or forged. Merely because, the tax have not been paid by the aforesaid two parties on their sales. Claim of exemption cannot be denied to the present assessee. I do not find any error in the order of the Tribunal. It is a settled principle of law that unless the Form found to be forged and is being obtained as a result of collusion between the parties, claim of exemption to the dealer receiving the Forms, cannot be denied. Order of the Tribunal in this regard, is up held.
In the result, revision fails and is, accordingly, dismissed.
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