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of <h1>Supreme Court overturns High Court decision, reinstates Tribunal ruling on dealer status.</h1> <h3>Commissiner of Sales Tax, U.P. Versus M/s. Kumaon Tractors & Motors</h3> The Supreme Court allowed the appeals, quashing the High Court's order and reinstating the Tribunal's decisions. The High Court erred in relying on ... - Issues involved: Challenge to High Court order under Section 11 of U.P. Trade Tax Act, 1948 regarding dealer status and sales tax liability.Summary:The Commissioner of Sales Tax, U.P. Lucknow challenged a High Court order setting aside a Sales Tax Tribunal decision, which held the assessee as a dealer liable for sales tax. The appellant argued that the High Court exceeded its jurisdiction under Section 11 of the Trade Tax Act by interfering with factual findings. The appellant contended that the assessee admitted to being a dealer and purchaser of tractors, as evidenced by bills and statements. The respondent argued a mixed question of law and facts existed, justifying the High Court's intervention based on a purchaser's certificate. The assessing authorities found the assessee to be a dealer based on documentary evidence like account books and Form 'C'. The High Court erred in relying on certificates to conclude the assessee was not a dealer, disregarding Section 11 limitations. The Supreme Court allowed the appeals, quashing the High Court's order and reinstating the Tribunal's decisions.
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