1994 (11) TMI 372

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....rected against an order dated September 20, 1988, passed by the Sales Tax Tribunal, Bench-II, Agra, whereby it allowed an appeal by the Commissioner of Sales Tax and setting aside the order of the Deputy Commissioner (Appeals) remanded the matter back to the assessing officer to enquire whether the dealer's principal had paid tax on the purchase of the goods which they sold through the dealer. ....

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....and furnish the same to the assessing officer. The Commissioner then preferred a second appeal before the Tribunal which took the view that the dealer should file a copy of the assessment order of his principal to show that the principal had paid tax on the purchases of those goods. The Tribunal, therefore, remanded the matter back to assessing officer to examine the assessee's claim again in that....

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....es Tax (First Amendments) Rules, 1974, and form III-C(2) was prescribed from March 4, 1974. The learned Deputy Commissioner (Appeals) was, therefore, right in holding that as the goods in question have been received by the dealer prior to March 4, 1974, he was not required to obtain form III-C(2). The observations of the Tribunal that the dealer should prove that its principals have paid tax on th....

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.... no question of invoking section 3-D would arise that is the situation in the present case. The dealer-petitioner had received the goods from his principals for sale in its commission agency. This is a fact which had been admitted by the assessing officer as well as by the first appellate authority and the Sales Tax Tribunal. Once it is accepted that the dealer is not the purchaser of the goods an....