1993 (7) TMI 332

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....e directed against an order dated August 23, 1988 passed by the Sales Tax Tribunal, Dehradun, whereby it allowed the assessee's appeal for the assessment years 1975-76 and 1976-77. I have heard the learned Standing Counsel and learned counsel for the dealerrespondent and have gone through the orders of the authorities below. In this case the Sales Tax Officer received information that the de....

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....ler's contention that the cement in question was purchased within U.P. from a registered dealer and hence no tax was leviable thereon. In this case the dealer-respondent purchased the cement in question from a party situate within the territory of U.P., i.e., at Ghaziabad. According to Revenue's own case, the sale was effected by transfer of the railway receipts in favour of the dealer. The cem....

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....by the Ghaziabad party and were consigned in its name and it was by transfer of the documents that the goods were sold to the present respondent. It is not the case of the Revenue that the endorsement was made before the goods entered the State of U.P. Reliance is placed on a State of Gujarat v. Haridas Mulji Thakker [1992] 84 STC 317 (Guj); (1993) STD HC 21 (Guj) and Jagannath Das Balbhadra Da....

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....espondent's vendor M/s. Faridabad Manufacturing and Engineering Private Ltd. and the party who despatched the goods from Madras. So far as the assessee is concerned, it placed before the assessing officer the bills of purchase of goods from the aforesaid party showing that U.P. sales tax had been paid thereon. Railway receipts were not in possession of the dealer-respondent. So far as the assessin....