https://www.taxtmi.com/caselaws?id=163996 The High Court upheld the Trade Tax Tribunal's decision to disallow exemption under section 6A of the Central Sales Tax Act, 1956. The Court agreed that the revisionist failed to prove purchases were made on behalf of ex.-U.P. principals, as indicated by form discrepancies and lack of evidence regarding the nature of transactions. Consequently, the Court affirmed that the revisionist's purchases were for personal benefit, not as commission agents for ex.-U.P. principals, leading to the application of section 6 of the Act. The revision was dismissed, and the Tribunal's ruling was upheld. en-us Thu, 25 Oct 2007 00:00:00 +0530 Tue, 15 Apr 2014 18:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163996 The High Court upheld the Trade Tax Tribunal's decision to disallow exemption under section 6A of the Central Sales Tax Act, 1956. The Court agreed that the revisionist failed to prove purchases were made on behalf of ex.-U.P. principals, as indicated by form discrepancies and lack of evidence regarding the nature of transactions. Consequently, the Court affirmed that the revisionist's purchases were for personal benefit, not as commission agents for ex.-U.P. principals, leading to the application of section 6 of the Act. The revision was dismissed, and the Tribunal's ruling was upheld. Case-Laws VAT and Sales Tax Thu, 25 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163996