1987 (7) TMI 559

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Tribunal, Bench II, Meerut, dated 30th May, 1986. Admittedly, the assessee, a registered dealer, sold the goods, liable to tax at the point of gale to consumer, to the purchasing dealer, a Haldwani firm, and claimed exemption on the basis of the form 3-A, which was obtained from the purchasing dealer. The Sales Tax Officer took the view that the form 3-A issued to the purchasing dealer, i.e., H....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Sales Tax Rules, 1948. Sub-rule (5) of rule 12-A says that form 3-A would be issued to a registered dealer only when the Sales Tax Officer is satisfied that the requisition is genuine and reasonable. Under sub-rule (10) a purchasing dealer is prohibited from issuing a certificate except on a form duly obtained from the department and not declared obsolete or invalid. Sub-rule (11) enjoins upon ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onable. There is nothing for the selling dealer to entertain any doubt about the form 3-A passed on to it by the purchasing dealer. The case of the Revenue is that it transpired that the purchasing dealer was bogus and fictitious. That being so, the department would have made a declaration giving full description of form 3-A issued to the purchasing dealer that such form should not be accepted by ....