2006 (7) TMI 610

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....the Act") is directed against the order of Tribunal dated January 1, 1998 relating to the assessment year 1983-84 under the Central Sales Tax Act, 1956. Dealer/opposite party (hereinafter referred to as "dealer") was carrying on the business of foodgrains and pulses. During the year under consideration, dealer claimed to have despatched the goods of Rs. 5,35,171 outside the State of U.P. to the....

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....ted that no evidence whatsoever has been adduced by the dealer and in the absence of any evidence, the Tribunal has erred in accepting the claim of the dealer that the goods were despatched to the consignment agent for sale. Learned counsel for the dealer relied upon the order of the Tribunal. I find substance in the argument of learned Standing Counsel. Under section 6-A of the Central Sales Tax ....