1991 (4) TMI 391

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... dealer disclosed his taxable turnover at Rs. 45,89,660.20 and the net turnover at Rs. 20,63,771.24. The assessing authority even though accepted the account books of the dealer enhanced the turnover to Rs. 1,46,790.39 with regard to welding alloys which was claimed as transit sale. The Assistant Commissioner (Judicial), Sales Tax, by his order dated 28th March, 1991, confirmed the order of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Learned counsel for the applicant further contended that in view of the second proviso furnishing of declaration in form C is not necessary if a dealer proves to the satisfaction of the authority, such sale is of the nature referred to in clause (B) of subsection (2) of section 6, i.e., sale to a registered dealer other than Government if the goods is of the description referred to in sub-sectio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ubsequent sale proves to the satisfaction of the authority referred to in the preceding proviso that such sale is of the nature referred to in clause (A) or clause (B) of this sub-section." Learned counsel for the petitioner also relied on the case reported in [1986] II ATJ 374 (Continental Engineers v. Commissioner of Sales Tax). Apart from the aforesaid legal argument the applicant has also t....