1975 (11) TMI 150

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....sel for the parties. On the facts and circumstances of the case, the two questions of law, viz., "(1) whether, in view of the above facts and in the circumstances of the case, the dealer was not liable to admit any tax on the turnover of goods imported against C form as provided under section 3(1)(b)? and (2) whether, in view of the above facts and in the circumstances of the case, the appeal of t....

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....ppellate authority dismissed the appeal as not maintainable on the ground that the admitted tax due was not deposited as required by section 9(1) of the U.P. Sales Tax Act as it stood then. The appeal was dismissed on this preliminary finding. The assessee went up in revision. The learned Judge (Revisions) applying the ratio of the case of Ghanshyam Dass Balmukund v. State of Uttar Pradesh and Oth....

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....(Revisions) arrived at. It has been held by the Supreme Court in Kanpur Vanaspati Stores, Kanpur v. Commissioner of Sales Tax, U.P.[1973] 32 S.T.C. 655 (S.C.); 1973 U.P.T.C. 685 (S.C.). , that the provisions of section 9(1) envisaged the amount of tax admitted by the assessee before the assessing authority and not before the appellate authority. In view of the above position, we have to find out w....

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....The proviso to section 9(1) of the Act, as it stood then, in our judgment, contemplates the factuality, i.e., what happened before the assessing authority, and not the reality, i.e., under the law a certain amount of tax was due. The applicability of the proviso to section 9(1) of the Act, to our mind, will not depend upon the motive of the assessee or his intention. So long as in the return filed....