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. 3085 of 2004  RD-AH 19360 (16 November 2006)
Hon'ble Rajes Kumar, J.
Learned Standing Counsel states that the Assessing Authority has disputed the claim of consignment transaction on the ground that the party to whom the goods claimed to have been consigned and issued Form-F was found incorrect. On enquiry, the Commercial Tax Officer informed that the alleged consignment agent denied to have issued the said Form-F and the said party had not shown the alleged sales. Thus, the dealer was failed to discharge his burden as required under Section 6-A of the Central Sales Tax Act. The Tribunal without considering the provisions of Section 6-A, allowed the benefit against the said Form-F.
Learned Standing Counsel may serve the Opp. Party and file affidavit of service.
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