2006 (1) TMI 573

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....) are directed against the order of the Tribunal dated January 29, 1999 for the assessment year 1985-86, under the U. P. Trade Tax Act, 1948 and Central Sales Tax Act, 1956 and 1986-87 under Central Sales Tax Act, 1956, respectively. The dealer/opposite party (hereinafter referred to as "the dealer") claimed to have made the purchases for and on behalf of ex-U. P. principal and after pu....

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....year 1997 and it was found that the farmers from whom the purchases have been claimed were not traceable. The dealer filed appeal before the Deputy Commissioner (Appeals). The Deputy Commissioner (Appeals) allowed the appeal and deleted the tax. The Deputy Commissioner (Appeals) examined the transactions in detail and it has been held that in 6R the name and address of the farmers and the name of ....