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  RD-AH 4718 (16 March 2007)
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.
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