1986 (7) TMI 371

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....t was completed by the assessing authority. Subsequently proceedings under section 21 of the U.P. Sales Tax Act (hereinafter referred to as the Act) were initiated in which the turnover of Rs. 77,381.20 was subjected to tax by the Sales Tax Officer. The first appeal filed by the assessee before the Assistant Commissioner (Judicial) was allowed. The Revenue feeling aggrieved against the aforesaid o....

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....e sales tax and if the purchasing dealer wrongly issued form 3-Kha, which it was not entitled to issue to the assessee, the purchasing dealer could be proceeded with under the provisions of section 3-B of the Act but the authorities below have wrongly imposed tax on the assessee. Mr. P.K. Jain, learned counsel appearing for the Revenue, on the contrary submitted that since by notification dated 31....