2005 (7) TMI 627

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....the applicant-revisionist. No one turned up on behalf of the assessee, even after sufficient service. 2.. This revision, preferred under section 11(1) of the U.P. Sales Tax Act, 1948, was filed before the Allahabad High Court in the year 1990 from where it has been received by transfer under section 35 of the U.P. Reorganisation Act, 2000, for its disposal. The revision is directed against the ....

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....ppears that the department issued a notice of demand along with assessment order dated November 12, 1987 to the assessee, raising a demand of Rs. 6,421.30 against the assessee. The case of the assessee is that the liability to pay tax on the turnover relating to dry ginger either lies with the importer or with the manufacturer. The assessee is neither of the two. It was alleged by the assessee tha....

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.... is neither importer nor manufacturer, he is not liable to tax. In the present case also, what assessee has done is this he received dry ginger from farmers through mandi samiti, by issuing 6-R in the name of cultivators and 9-R in his own name. As such, that he has acted as selling agent of the cultivators. Learned counsel for the applicant-revisionist, argued that the act on the part of the asse....