2003 (3) TMI 681

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....ax Act, 1948, (hereinafter referred as "Act") against the order of Tribunal dated September 18, 1990 relating to the assessment year 1981-82. 2.. Dealer was carrying on business of footwears. Footwear was liable to tax at the point of sale to consumer. Dealer purchased footwear against form III-A and thereafter sold in the course of interState sale to the party, M/s. Akai Impex Pvt. Ltd., Bomba....

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....order of Tribunal the present revision has been filed. 3.. Tribunal has upheld that the levy under section 3-AAAA on the ground that the exemption under section 3-AAAA was available only on the situation when the sale had been made in the same form and condition within the State of U.P. or in the course of inter-State sale. According to the Tribunal, the exemption was not available in case of e....

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....x at the point of sale to consumer,- (a) from any registered dealer in circumstances in which no tax is payable by such registered dealer, shall be liable to pay tax on the purchase price of such goods at the same rate at which, but for such circumstances, tax would have been payable on the sale of such goods; (b) from any person other than a registered dealer whether or not tax is payable b....

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....ed under section 4-A of this Act. Explanation.-For the purpose of this section and of section 3-AAA the sale of- (i) ginned cotton after ginning raw cotton purchased as aforesaid; or (ii) dressed hides and skins or tanned leather after dressing or tanning raw hides and skins purchased aforesaid; or (iii) rice during the period commencing on September 2, 1976 and ending with April 30, 1....