TaxTMI 
TaxTMI 
1994 (1) TMI 267
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.... directed against an order dated June 3, 1988 passed by the Sales Tax Tribunal in the assessee's second appeal for the assessment year 1977-78. By the impugned order, the revisionist's appeal has been dismissed. I have heard the learned counsel for the revisionist and the learned Standing Counsel. The assessee deals in brass wire and alloys, the sale of which is taxable at the point of sale to ....
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....nsequently sales tax was payable by the sellers of the present revisionist and not by the revisionist. It was also contended that the Tribunal was wrong in making out a new case that the assessee manufactured brass wire. A perusal of the orders of the authorities below would show that the dealer-revisionist got itself registered with the Industries Department and it was his own case that it had sh....
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....he revisionist sold the goods. Rule 12-A(1) provides that a registered dealer who wishes to purchase any goods, liable to tax under sub-section (1) of section 3-A or section 3-AA at the point of sale to the consumer, without payment of tax shall furnish to the selling dealer a certificate in form III-A, duly filled in and signed by him. Sub-rule (2) of rule 12-A provides that a sale of any of t....
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....eated as a sale to a consumer and taxed in the hands of those sellers. Reliance is placed on Riyasat Husain Hide Co. v. Sales Tax Officer 1970 UPTC 467, in which a similar contention was accepted by this Court. Reliance was also placed on Commissioner of Sales Tax v. Bechu Lal Ganga Prasad 1981 UPTC 1213, in which it was held that under section 3-AAA every sale shall be presumed to be sale to t....