1982 (3) TMI 246

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.... Hissar. It deals in the sale and purchase of dals. In the course of its business it sold the commodity on consignment basis outside the State of Haryana to the tune of Rs. 1,60,580.65. The Assessing Authority, i.e., respondent No. 3, while framing assessment for the assessment year 1969-70 treated these sales as taxable, in spite of the explanation given by the petitioner that such sales could no....

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....he first appellate court was upheld-copy of the Tribunal's order is attached with this petition as annexure D. It is against the aforesaid orders that the present petition has been filed.   4.. Mr. Garg, the learned counsel for the petitioner-firm, canvassed that in view of section 29 of the Act, sales conducted outside the State of Haryana on consignment basis could not be taxed. Section ....

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....der the provisions of article 286 of the Constitution of India could not be included in the turnover of a dealer in the assessment year 1956-57 for the purpose of the first provision to section 3(1) of the U.P. Sales Tax Act, 1948. Section 27 overrides all other provisions of the Act including section 3, which is the charging section. Therefore neither the first proviso to section 3 nor the defini....