1987 (4) TMI 446

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....pellant.   Prithvi Raj, Senior Advocate (L.K. Gupta and A.K. Srivastava, Advocates, with him), for the respondents.   --------------------------------------------------   These are three appeals by special leave petitions relating to the periods 1967-68, 1968-69 and 1969-70 for purposes of assessment of sales tax under the Uttar Pradesh Sales Tax Act. The appellant is a dea....

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....dware". We have been shown several notifications, letters and clarificatory orders issued by authorities under the Act and some of them even quoted the authority of the State Government as the originating point of the view that weights and measures were included within the notification being covered by item 3. The question came up for consideration before a Full Bench of the Allahabad High Court a....

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....ssessed the transactions as covered by the notification under section 3-A. The appellate authority put the assessee to notice and on the basis of the decision of the High Court held that the sales were not covered by the notifications under section 3-A and were liable to tax at the general rate. The present appeals question such action of the appellate authority as upheld by the other authorities ....

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....sentations of the authorities were correct. He could have passed on the liability of tax if he knew that the multi-point basis was the right one to be applied. But he felt misled by the orders of the authorities, and therefore, he could not pass on the liability to the purchasing dealers or the consumers. We find that the ultimate tax liability involved in these three years is less than Rs. 30,000....