https://www.taxtmi.com/caselaws?id=154729 The controversy concerned whether tax could be sustained against an assessee when the purchasing dealer had issued form 3-Kha and the Tribunal had not examined the relevance of section 3-B of the U.P. Sales Tax Act. The High Court noted that liability had arisen in proceedings under section 21, but the Tribunal failed to consider whether any wrongful issue of the form should instead have been addressed against the purchasing dealer under section 3-B. Because the statutory allocation of liability was not considered in the proper perspective, the Tribunal's order was set aside and the matter was remitted for fresh adjudication in light of section 3-B. en-us Wed, 23 Jul 1986 00:00:00 +0530 Mon, 26 Aug 2013 17:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154729 The controversy concerned whether tax could be sustained against an assessee when the purchasing dealer had issued form 3-Kha and the Tribunal had not examined the relevance of section 3-B of the U.P. Sales Tax Act. The High Court noted that liability had arisen in proceedings under section 21, but the Tribunal failed to consider whether any wrongful issue of the form should instead have been addressed against the purchasing dealer under section 3-B. Because the statutory allocation of liability was not considered in the proper perspective, the Tribunal's order was set aside and the matter was remitted for fresh adjudication in light of section 3-B. Case-Laws VAT and Sales Tax Wed, 23 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154729