2000 (8) TMI 1066

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....by the Sales Tax Tribunal, Bareilly Bench-II, Bareilly, in the appeal filed by the applicant relating to the assessment year 1980-81. The applicant is a registered dealer under the provisions of the Sales Tax Act and is engaged in the business of foodgrains. For the assessment year 1980-81 it disclosed its gross turnover at Rs. 20,28,040.68 paise and net turnover at Rs. 1,32,166.42 paise. The asse....

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....sider the other evidence produced by the applicant for establishing that the foodgrains worth Rs. 17,68,084 were tax paid purchases. While doing so the Tribunal had relied upon the decision of this Court in the case of Govind Ram Tansukh Rai & Co. v. Commissioner of Sales Tax reported in [1988] 71 STC 4 [App.]; 1985 UPTC 1060. 3.. I have heard Shri R.R. Agrawal, learned counsel for the applican....

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....ow, had issued a circular on January 15, 1986, a copy whereof has been filed as annexure 6 to the revision in which it has been directed that if a dealer furnishes evidence showing the deposit of tax on the goods in respect of which form III "Ga" has not been filed then in that event the assessing authority may after due verification remit the amount of tax. 6.. The learned Standing Counsel is ....