1997 (9) TMI 487

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tax<br>BHARUCHA S.P. AND JAGANNADHA RAO M. JJ. R.C. Verma, C.D. Singh and R.B. Misra, for the appellants. &nbsp; R.F. Nariman, Senior Advocate (amicus curiae), for the respondents. &nbsp; -------------------------------------------------- &nbsp; ORDER &nbsp; Section 3-AA and section 3-AAA of the U.P. Sales Tax Act, 1948, at the relevant time read thus: "3-AA. Rate and point of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-State trade or commerce, in the same form and condition in which he has purchased them, or, (b) to any person other than a registered dealer, shall be deemed to be a sale to the consumer, unless the dealer proves otherwise to the satisfaction of the assessing authority and, for that purpose also furnishes to the assessing authority such declaration, obtained from the purchasing dealer, in such....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax Officer rejected the application as, in his opinion, the transactions entered into by the assessee were by way of export of leather. The writ petition was amended and the refusal was challenged. 4.. Two learned Judges of the High Court having differed on the writ petition, it was referred to a third learned Judge. The third learned Judge agreed that the writ petition should be allowed. Hence....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted when it states that the dealer may prove otherwise to the satisfaction of the assessing authority. For such purpose the dealer is required to furnish to the assessing authorities a declaration from the purchasing dealer in such form and manner and within such period as may be prescribed. Rule 12-A(5) empowers the Sales Tax Officer to issue blank forms in this behalf (which are entitled form....